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Auditors' Role, Responsibilities, Duties, and AIS to Prevent Errors and Frauds:An Evidence From Lebanon
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作者 Pierre Al-Khoury Roula Moubarak +2 位作者 Maria Franjieh Sarah Abboud Mansour AlShamali 《Journal of Modern Accounting and Auditing》 2015年第12期632-640,共9页
The paper is about how Lebanese auditors detect fraud in the course of their work and what they advise companies to implement in order to avoid fraudulent acts. For this purpose, various interviews were carded out fro... The paper is about how Lebanese auditors detect fraud in the course of their work and what they advise companies to implement in order to avoid fraudulent acts. For this purpose, various interviews were carded out from different experienced and well-reputed external auditors. This was also for their wide knowledge of all kinds of frauds. Data were taken from primary as well as secondary resources. The paper presents the theoretical and practical aspects. The theoretical part contains the accounting scandals, frauds, auditing processes, and auditor's responsibilities and tools for auditors to detect fraud. The practical part consists of case study analysis and detailed research processes. 展开更多
关键词 AUDITING ERRORS frauds duties of auditor auditor responsibilities
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