Fraud risk assessment and detection of Fraud: The moderating effect of personality.

• Main Authors: Jaffar, Nahariah, Haron, Hasnah, Mohd Iskandar, Takiah, Salleh, Arfah
• Format: Article
• Language: English; English
• Published: Canadian Center of Science and Education 2011
• Online Access: http://psasir.upm.edu.my/id/eprint/24245/1/Fraud%20risk%20assessment%20and%20detection%20of%20Fraud.pdf; http://psasir.upm.edu.my/id/eprint/24245/; http://web.ccsenet.org/
• Institution: Universiti Putra Malaysia

External auditors are required by the auditing standards to provide reasonable assurance that the financial statements are free from material misstatements. Inability of the external auditors to detect material misstatements, particularly fraud, may expose the external auditors to litigation. The pr...