Improving auditors? Risk assessments and detection of financial statement frauds

改进审核员？

• 批准号: DP110103382
• 负责人: Prof Ken Trotman
• 金额: $ 42.38万
• 依托单位: The University of New South Wales
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2011
• 资助国家: 澳大利亚
• 起止时间: 2011-01-01 至 2017-12-31
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP110103382
• 关键词: Improving; auditors; Risk; assessments; detection

Auditor teams are required, as part of the planning process, to discuss potential financial statement frauds. By carrying out a series of experiments on audit discussion group teams, this study will help improve the performance of audit teams to ultimately reduce the occurrence and increase the detection of financial statement fraud.

作为计划过程的一部分，审计小组需要讨论潜在的财务报表欺诈。本研究通过对审计讨论小组进行一系列的实验，将有助于提高审计小组的绩效，最终减少财务报表舞弊的发生，增加对财务报表舞弊的发现。