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BA592T053FraudSAS99080805. Fraud. SAS 99. Print off. SAS 99. Auth. Stds for Auditors of Non issuers. Who resp. for fraud?. Resp: Prevent Deter Detect. Fraud  Error. Intent!. NOT Legal!. Two types of Misstmts. 1. Fr. fin. rptg. 2. Misappr. of Assets. Fraud Triangle/Diamond.

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Fraud

Fraud

SAS 99


Print off

Print off

SAS 99




Resp prevent deter detect

Resp:Prevent Deter Detect


Fraud error

FraudError




Two types of misstmts

Two types ofMisstmts




Fraud triangle diamond
FraudTriangle/Diamond

  • Rationalize/Attitude

  • Incentive/Pressure

  • Opportunity

  • Capability


Mgmt:

Override!



EA:

Assess Fraud Risk!





Mgmt override of controls esp mgmt judgments
Mgmt Override of Controls(esp. mgmt judgments)


Responding to fraud
Respondingto Fraud!



If involves sr mgmt

If involves Sr. Mgmt

(M or imM)

Then, A.C.!!


If M:

w/draw?

To A.C.!!


Other considerations

Other considerations:

integrity of mgmt?

attitude of BofD, mgmt?



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