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About Gbs Thesis 2002 53 PDF
This thesis examines reasons why auditors fail to detect financial statement fraud and provides recommendations for improving the audit process. The thesis analyzes three cases of fraud that auditors did not detect, related to improper revenue recognition. Key reasons for audit failure included overreliance on analytical procedures, weaknesses in assessing fraud risks and internal controls, and failures to identify issues with revenue recognition and related party transactions. The thesis recommends solutions such as enhancing auditor skepticism, improving fraud risk assessment, strengthening review of accounting estimates, and ensuring auditor independence.
Detailed Information
| Author: | ['Shamir Gupta'] |
|---|---|
| Publication Year: | 2017 |
| Pages: | 110 |
| Language: | English |
| Format: | |
| Price: | FREE |
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