ACC555: Fraud Examination : SAS 99 and Its Impact on Auditing Practices in Fraud Detection

Discusses SAS 99 and its role in fraud detection audits.

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Melanie Waghalter Johnson
Unit 4 Assignment 2
ACC555: Fraud Examination : SAS 99 and Its Impact on Auditing Practices in Fraud
Detection
Melanie Waghalter Johnson
Unit 4 Assignment 2
Professor Cynthia Waddell
ACC555: Fraud Examination
Explain the key provisions of SAS 99, Consideration of Fraud in a Financial Statement Audit,
and its impact on the role of auditors in detecting fraud. Discuss how the introduction of new
practices, such as brainstorming and professional skepticism, aims to enhance fraud detection
and rebuild public trust in the accounting profession. How do the types of fraudfraudulent
financial reporting and misappropriation of assetsaffect the auditing process? Your response
should be at least 500 words.
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Document Details

University
Strayer University
Subject
Accounting

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