Universal Journal of Management and Social Sciences , Volume (2), No (5), Year (2012-4) , Pages (48-56)

Title : ( Fraud Affects on Auditing: Some Critical Scenario )

Authors: Mahdi Salehi , Mahmoud Mousavi Shiri ,

Citation: BibTeX | EndNote

The key factor in enhanced credibility is the perception of external stakeholders that the external auditors judge to financial statements providing through the management. In recent years corporate scandals were happened, so investors demanding that auditors should be as an honest judge. Investors expect the auditors to detect fraud. The auditors although they view their role as bringing credibility to financial statements, know that because of scope and limitation of their responsibility cannot detect all kinds of fraud. However, may this question arise that why auditors take the position that they are not responsible for fraud detection: therefore it created expectation gap. In this paper the authors believe that at first legislators should be expand auditor responsibility for fraud detection, second auditors should do the best job, regarding fraud detection, therefore it will be reduce audit gap.

Keywords

, Auditor, Responsibility, Fraud Detection, and Audit
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@article{paperid:1027989,
author = {Salehi, Mahdi and Mahmoud Mousavi Shiri},
title = {Fraud Affects on Auditing: Some Critical Scenario},
journal = {Universal Journal of Management and Social Sciences },
year = {2012},
volume = {2},
number = {5},
month = {April},
issn = {2226-6240},
pages = {48--56},
numpages = {8},
keywords = {Auditor; Responsibility; Fraud Detection; and Audit Gap},
}

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%0 Journal Article
%T Fraud Affects on Auditing: Some Critical Scenario
%A Salehi, Mahdi
%A Mahmoud Mousavi Shiri
%J Universal Journal of Management and Social Sciences
%@ 2226-6240
%D 2012

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