IJSTR

International Journal of Scientific & Technology Research

IJSTR@Facebook IJSTR@Twitter IJSTR@Linkedin
Home About Us Scope Editorial Board Blog/Latest News Contact Us
CALL FOR PAPERS
AUTHORS
DOWNLOADS
CONTACT
QR CODE
IJSTR-QR Code

IJSTR >> Volume 7 - Issue 10, October 2018 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



Fraud Detection Of Financial Reporting

[Full Text]

 

AUTHOR(S)

Azhar Susanto

 

KEYWORDS

Fraud, Fraud Detection, Auditor, Financial Reporting.

 

ABSTRACT

This paper aims to see how an auditor can detect fraudulent fraud in financial statements with the development of applicable rules standards. From some previous research on ways and things that affect fraud in financial statements, the authors conclude that there are several things that are fundamental factors affecting an auditor to detect fraud in financial statements.

 

REFERENCES

[1] AICPA. "Auditors' Responsibility for Fraud Detection." Journal of Accountancy Online. (www. Aicpa.org/PUBS/JOFA/jan2003/ramos.htm.)

[2] Arens, Alvin A, Elder R.J.A, Beasley M.S and Jusuf A.A. (2011). Integrated Audit and Assurance Services (Indonesian Adaptation). Salemba Empat. Jakarta.

[3] Alvin A. Arens, Randal J. Elder & Mark S. Beasley. (2003). Auditing and Assurance Services an Integrated Approach, International Edition.

[4] Dooley, Daniel V. and Skalak, S. L. Skalak. (2006). "Financial Reporting Fraud and The Capital Markets". A Guide to Forensic Accounting Investigation.

[5] Hevesi, Alan G. and Pattison, M. P. (2001). "Red Flags for Fraud". State of New York Office of The State Comptroller.

[6] Indonesian Accountants Association (IAI), "Professional Standards for Public Accountants". Jakarta: Salemba Empat.

[7] International Standards on Auditing ("ISA") section 240. (2006). "The Auditor's Responsibility to Consider Fraud in the Audit of Financial Statements". Kenyon, Will, et al. "Potential Red Flags and Fraud Detection Techniques". A Guide to Forensic Accounting Investigation.

[8] Loebbecke, J.K., M.M. Eining and J.J. Willingham. (1989). "Auditors' Experience with Irregularities: Frequency, Nature and Detectability". Auditing: A Journal of Practice & Theory, 9 (Fall): 1-28.

[9] Maylia Pramono Sari. (2013). Fraud Triangle-Based Fraud Detection Model.

[10] Accounting Standard Board (ASB). (2002). SAS No. 99 "Consideration of Fraud in a Financial Statement Audit".

[11] Thoyibatun, Siti., Sudarma, Made., Dan Ganis, Eko. (2009). Analysis of the Effect of SPI Suitability and Compensation System on Unethical Behavior and Trend of Accounting Fraud. Paper Presented at Palembang National Accounting Seminar.