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Sneaking a peek: How the new auditing standards on risk Assessment may affect fraud huddles

Article Abstract:

The American Institute of Certified Public Accountants (AICPA) has recently promulgated a series of far-reaching auditing standards, which change the auditor's responsibility for auditing internal controls and assessing risk. A discussion on how the New Standards on risk assessment may affect fraud huddles is presented.

Author: Hayes, Arthur A.
Publisher: Association of Government Accountants
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2006
Legal issues & crime, Government regulation (cont), Government regulation, Legal/Government Regulation, Venture Analysis, Analysis, Risk assessment, Laws, regulations and rules, Powers and duties, American Institute of Certified Public Accountants

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Getting most out of the huddle: A starting point for all*

Article Abstract:

The first thing the leadership of the organization should consider is exactly what it is they want to get out of the huddle. A focus is made on one primary possibility an individual and his staff might consider for making the huddles 'your huddles'.

Author: Hayes, Arthur A.
Publisher: Association of Government Accountants
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2006
Prevention, Accounting fraud

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Brainstorming for management override: Part 1. Overview of SAS 99 requirements and identifying risky situations in government operations

Article Abstract:

The finer points of SAS 99 requirements relevant to audits are presented along with situations that may arise and methods of handling them.

Author: Hayes, Arthur A.
Publisher: Association of Government Accountants
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2007
Evaluation, Public finance, Government accounting

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Subjects list: Standards, United States, Auditing, Accounting, Accounting standards
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