Which of the following is not one of the responsibilities of auditors in detecting fraud according to
Question:
Which of the following is not one of the responsibilities of auditors in detecting fraud according to SAS No. 99?
a. Evaluating the results of their audit tests
b. Incorporating a technology focus
c. Discussing the risks of material fraudulent misstatements
d. Catching the perpetrators in the act of committing the fraud
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a Incorrect When an audit is completed auditors must evaluate whether any ...View the full answer
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Ali Khawaja
my expertise are as follows: financial accounting : - journal entries - financial statements including balance sheet, profit & loss account, cash flow statement & statement of changes in equity -consolidated statement of financial position. -ratio analysis -depreciation methods -accounting concepts -understanding and application of all international financial reporting standards (ifrs) -international accounting standards (ias) -etc business analysis : -business strategy -strategic choices -business processes -e-business -e-marketing -project management -finance -hrm financial management : -project appraisal -capital budgeting -net present value (npv) -internal rate of return (irr) -net present value(npv) -payback period -strategic position -strategic choices -information technology -project management -finance -human resource management auditing: -internal audit -external audit -substantive procedures -analytic procedures -designing and assessment of internal controls -developing the flow charts & data flow diagrams -audit reports -engagement letter -materiality economics: -micro -macro -game theory -econometric -mathematical application in economics -empirical macroeconomics -international trade -international political economy -monetary theory and policy -public economics ,business law, and all regarding commerce
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Related Book For 
Accounting Information Systems
ISBN: 9781292060521
13th Global Edition
Authors: Marshall B. Romney, Paul John Steinbart
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