Effects of Ability to Assess Fraud Risk, Fraud Risk Level and Personality Factors on the Ability to Detect the Likelihood of Fraud

• Main Author: Jaffar, Nahariah
• Format: Thesis
• Language: English; English
• Published: 2008
• Subjects: Accounting fraud; Misleading financial statements; Accounting - Corrupt practices
• Online Access: http://psasir.upm.edu.my/id/eprint/6924/1/GSM_2008_5.pdf; http://psasir.upm.edu.my/id/eprint/6924/
• Institution: Universiti Putra Malaysia

The Malaysian Approved Standards on Auditing, A1 700 on "The Auditor's Report on Financial Statements" (MIA, 1997) states that the responsibility of the auditor is to provide assurance that the financial statements are free from material misstatements. Misstatement may be due to er...