Index
A
ACFE. See Association of Certified Fraud Examiners
AICPA. See American Institute of Certified Public Accountants
American Institute of Certified Public Accountants (AICPA). See also “CPA's Handbook of Fraud and Commercial Crime Prevention”; SAS No. 99, Auditor's Consideration of Fraud in an Audit of Financial Statements
AA-Guide, Assessing and Responding to Audit Risk in a Financial Statement Audit, 282
“Achilles' Heel of Fraud Prevention,” 225
assertions, thirteen, 47
Assessing and Responding to Audit Risk in a Financial Statement Audit, 192
Attestation Standards, 12, 275
AU-C Section 240, Consideration of Fraud in a Financial Statement Audit, 238
AU-C Section 315: Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, 126
AU-C Section 317, 310
AU-C Section 324 for public companies, 33
AU-C Section 402, 34
AU-C Section 402 Service Organizations, 33
AU-C Section 530, Audit Sampling, 211, 298, 300
Audit and Accounting Guide (AAG), 34, 179, 192, 258
Audit and Accounting Guide on Sampling (AAG-S), 199–200, 258
Audit Guide: Assessing and Responding to Audit Risk in a Financial Statement Audit, 337–38
Auditing Standards, 103, 181, 198, 250
ethics rule, 123
A Framework for Evaluating Control Exceptions and Deficiencies, 263
Government Auditing Standards and Circular A-133 Audits Guide, 203
Management Antifraud Programs and Controls (2002), 66
Management Override ...
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