Management Strategies of Fraud Auditing
[Abstract] In this paper, the U.S. fraud auditing standards,
the new audit risk standards of international results, the
management tried to “neutral” assumptions change, fraud
risk assessment and fraud audit procedures described in three
aspects of management fraud audit policies.
[Keywords:] management fraud; audit strategy; fraud risk
assessment; fraud audit procedures
Errors and fraud, the audit revealed the most basic functions.
In the brilliant think tank in the audit implies fraud auditing of
the original thinking and strategy. However, due to the
frequent occurrence of fraud management, fraud audit of the
traditional ideas and strategies are a tremendous challenge.
According to the traditional idea of fraud auditing audit can
not be found in the audit of high risk of material misstatement.
The public generally believes that auditors found to reveal