Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 36

Using a data source such as the wsj.com , Factiva, or your local newspaper, find an article about a company relating to a fraud inquiry. You can also investigate some of the accounting frauds discussed in this chapter.
a. For the company you select, identify the pressure that led to the fraud and the opportunity present that allowed it to be committed. Speculate on the rationalization used by the fraudster to justify the fraud.
b. Describe the auditor's responsibility for detecting this fraud.
c. Identify procedures that the auditor might have used to detect this fraud.