Observations reveal client integrity and competence affect fraud detection in auditing, suggesting improvement strategies.
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.
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Karen V. Pincus (1994) studied this question.
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