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Accountability for the Detection of Fraud

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Title: Accountability for the Detection of Fraud
Authors: Lee, James
Issue Date: 15 Jan 2014
Publisher: University of Hawaii at Manoa
Abstract: The present objective of an audit, "to determine whether financial statements fairly present the financial position of a company in accordance with generally accepted accounting principles (GAAP)" is insufficient to satisfy the expectations held by users of audited financial statements. Public opinion, litigations, court rulings and the Security Exchange Commis­ sion have demanded increased responsibility for auditors. To restore public confidence, the accounting profession must accept its responsibility and restate the objective of an audit to include the "active" search for fraud.
Pages/Duration: 20 pages
Rights: All UHM Honors Projects are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission from the copyright owner.
Appears in Collections:Honors Projects for Business Administration

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