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Traditional approaches to risk control used for planning,executing, and evaluating substantive audit tests focus primarily on therisk of accepting a materially misstated amount risk and onlyconsider passively the risk of rejecting a correctly stated amountrisk. This article discusses an...
Recent shifts from mainframes to networking technologies have givenbusiness the ability to meet challenges in the competitive markets withaccurate, timely data distribution. Meanwhile, the blossoming of datacommunication has created the potential thorns of computer crimes. Thisarticle discusses...
The work of the Serious Fraud Office, its structure and its powersare described. Changes in court procedure have resulted in improvementsin time and clarity of presentation of evidence in these most seriousand complex cases of fraud. The SFO has developed a computerbaseddocumentcontrol system,...
Business risk and inherent risk both bear on the audit the auditrisk model and the nature, timing, and extent of work performed.Inherent risk and business risk bear an inverse relationship todetection risk and have a direct effect on the level of work performed.Neither risk can be eliminated...
This article discusses the limitations of existing goingconcerndiscriminant models and explores the use of weighted probit analysis toconstruct a classification model for the auditor to use in makinggoingnongoing concern decisions. The model is constructed using probitanalysis with the weighted...
The increasing profile given to fraud in the UK led the author toexamine how the police forces were responding and whether this differedfrom the practice in both the private and public sectors. Research,amongst all UK police forces, and some private sector companies andpublic sector bodies was...
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