Transcription of The Auditor’s Responsibility to Detect Fraud
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The Journal of Global Business Management Volume 8 * Number 2 * August 2012 218 An Overview of Research on Auditor s Responsibility to Detect Fraud on Financial Statements Dr. Mohamed S. M. Salem Accounting, Finance and Economics Department, University of Sharjah, United Arab Emirates (UAE) ABSTRACT Researchers and practitioners have made many attempts to identify Fraud indicators and to build Fraud prediction procedures. Fraud is a beg subject and causes tremendous loss to the business world and creates morale problems in the workplace. It represents a critical issue for the accounting profession, in devolved and non-developed countries. Numerous surveys in the 1980s have served to underline the significance and extent of fraudulent activities within profit and non-profit organisations.
218 The Journal of Global Business Management Volume 8 * Number 2 * August 2012 An Overview of Research on Auditor’s Responsibility to Detect Fraud …
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