Mahsun, Mohamad and Mohamed, Nafsiah and Norzehan, Sharifah and Yuhertiana, Indrawati (2020) Barriers to Fraud Risk Assessments in The Public Sector: The Deviations of SAS No.99. In: Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia.
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Abstract
Fraud may never be fully prevented, but detection responsibilities of auditors will continue to increase with growing public dissatisfaction of auditing results. Statement on Audit Standards (SAS 99) requires the auditor to carry out the Fraud Risk Assessment (FRA) at the planning stage in each audi
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 13:10 |
| Last Modified: | 17 Apr 2026 11:32 |
| URI: | http://eprints.eai.eu/id/eprint/28501 |
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