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Keywords: fraud risk response
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2024) 38 (3): 1–12.
Published: 01 September 2024
...Joseph F. Brazel; Tina Carpenter; Christine Gimbar; J. Gregory Jenkins; Keith L. Jones SYNOPSIS The financial statement auditor’s identification of fraud risk factors, their assessment of fraud risk, and their fraud risk responses are key to the auditor’s consideration of fraud and fraud detection...
