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- Title
Fraud Detection: The Effect of Client Integrity and Competence and Auditor Cognitive Style.
- Authors
Pincus, Karen V.
- Abstract
Presents observations about the effects of client integrity and competence on the detection of fraud in auditing practices. Suggestions for improving fraud detection; Consideration of a fraud survey from KPMG Peat Marwick in the United States; How most fraud is detected through internal controls or internal audit reviews; Reference to research by auditors at the 1993 Waterloo Audit Judgment Symposium.
- Subjects
AUDITOR-client relationships; FRAUD; INTERNAL auditing; AUDITING of corporations; CONFIDENTIAL communications; KPMG Peat Marwick LLP
- Publication
Auditing: A Journal of Practice & Theory, 1994, Vol 13, Issue 1, p90
- ISSN
0278-0380
- Publication type
Article