Fraud Detection in a GAAS Audit

Revised Edition

The newly revised Fraud Detection in a GAAS Audit reviews the implementation requirements of SAS No. 99, Consideration of Fraud in a Financial Statement Audit. It offers you a detailed understanding of the requirements, guidance and lessons learned from firms that have complied with SAS No. 99's requirements. In addition, the appendix arms you with example industry-specific risk factors for twelve industries.

The revised edition of this popular practice aid now also includes PITF 03-2, Journal Entries and Other Adjustments. This Practice Alert provides guidance on the design and performance of audit procedures to fulfill the responsibilities outlined in SAS No. 99.