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Understanding SAS-99.(Consideration of Fraud in a Financial Statement Audit)
March 1, 2003... In an attempt to clarify the auditor's position on fraud, the American Institute of Certified Public Accountants (AICPA) has issued Statement on Auditing Standards (SAS) No. 99 (Consideration of Fraud in a Financial Statement Audit) (SAS-99)...
Editor's note.(fraud detection)(Editorial)
March 1, 2003... The auditor's responsibility for fraud detection has changed significantly with the issuance of Statement on Auditing Standards (SAS) No. 99 (Consideration of Fraud in a Financial Statement Audit) (SAS-99) by the American Institute of Certified...