A Practice Aid for Auditors: Fraud Interviews – An Inquiry Guide
Of course, some cases of accounting fraud described in this book were so complex and well-concealed that no auditor would have been able to uncover them. These cases were well beyond the scope of a traditional audit. Nevertheless, auditors have to be more aggressive in order to detect fraud. They have to plan and perform every audit with an increased focus on professional scepticism in gathering and evaluating audit evidence. All members of the audit team have to be motivated to think about how and where fraud might occur. They have to conduct the audit with a mindset that recognizes the possibility that fraud could be present, regardless of any past experience with the audit client and regardless of the belief about management’s honesty and integrity. Eventually, they must not be reluctant to conduct so-called fraud interviews and ask sensitive questions.
Seiten 297 - 307