...Jahresabschlußprüfung auch auf "Fraud" auszurichten, bleibt unverändert. Das AICPA stellt fest: "The auditor has a responsibility to plan and perform...material misstatement, whether caused by error or fraud" [AICP97, S. 88]. In Abgrenzung zu Fehlern handelt es sich bei "Fraud" um eine absichtliche Falschdarstellung...

...Statement" (1 997)— Excerpts SAS 82 was issued to provide guidance to auditors in fulfilling their responsibility to "plan and perform the audit to obtain...material misstatement, whether caused by error or fraud. " The list can also help auditors or other reviewers detect pressure points that may trigger undue...

...this new standard, the external auditor now is responsible for providing reasonable assurance that the financial statements are free of material misstatement, whether caused by error or fraud. Public Accounting's New Role in Fraud Detection 221 We have italicized this phrase because this is...

...fraudulent financial reporting 2. Misappropriation of assets or asset-theft fraud (defalcation) The external auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements, whether...

...regarding the auditor's responsibility to detect errors and fraud includes the following paragraph, The auditor has a responsibility to plan and perform...material misstatement, whether caused by error or fraud. Because of the nature of audit evidence and the characteristics of fraud, the auditor is able to obtain...

...The SAS 1 (AU110) Codification of Auditing Standards and Procedures stated that: 000 ^^^^^^^^^^^^^^ The auditor has a responsibility to plan and perform...material misstatement, whether caused by error or fraud. Because of the nature of audit evidence and the characteristics of fraud, the auditor is able to obtain...

...financial statements beginning on or after December 15, 2002. Although the SAS does not change an auditor's responsibility to plan and perform the audit to obtain...material misstatement (whether caused by error or fraud), it expands on the guidance in SAS 82. Some of the more significant changes to, or expansions of, existing...

...explicit that the auditor "plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud". (AU 316.02, emphasis added.) The use of the word fraud was a material change in the standCEO, President...

...Independent Auditor) had always contained language regarding financial statements, specifically that "The auditor has a responsibility to plan and perform...material misstatement, whether caused by error or fraud." SAS-99 intends to flesh out the general requirement stated in SAS-1 by setting specific standards and...

...by the American Institute of Certified Public Accountants (AICPA). In addition, GAAS states that the "The auditor has a responsibility to plan and perform...material misstatement, whether caused by error or fraud."1 The public simply assumes that fraud should be caught in a financial audit. Although that...