Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/104340
Title: A Framework for Identifying (and Avoiding) Fraudulent Financial Reporting*
Authors: WALLY SMIELIAUSKAS
Keywords: Accounting theory; Auditing theory; Fairness of presentation in financial reporting; Fraud risk
Issue Date: 2008
Description: This paper explains the need to set acceptable levels of these risks, either by standard-setters as a matter of broad policy, or by individual practitioners as part of the terms of specific engagements.
URI: http://196.189.45.87:8080/handle/123456789/104340
Appears in Collections:Accounting and Finance

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