Fraud Auditing and CPA Auditing Reform in American and Japanese

Research Japanese OPEN
張, 影; ZHANG, Ying;
  • Publisher: 名古屋大学大学院経済学研究科
  • Journal: 経済科学, volume 54, issue 2, pages 137-153 (issn: 0022-9725)
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The public company audit is expected to detect frauds in the financial reporting of entity. But, if senior management of corporation want to perpetrate frauds, the auditors have a risk of material misstatement due to fraud. In this paper, I consider the history of publi... View more
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