Essays Tagged: "Professional Oversight Board"

SAS No. 99 responses to the Panel on Audit Effectiveness

ooking for fraud. Also, it points out that GASS fails to provide adequate guidance about accounting professional skepticism in management issues. Instead of holding at least some level of skeptics abo ... n, SAS 99 discusses the importance of skeptics. According to SAS No.99 paragraph 13, to perform due professional care, auditors need to exercise professional skepticism throughout the auditing process ...

(8 pages) 5 0 0.0 Oct/2014

Subjects: Businesss Research Papers > Accounting