Brainstorming an audit

Brainstorming an audit

Auditors are now required to conduct brainstorming sessions, as mandated in Statement on Auditing Standards (SAS) No. 99 and SAS No. 109. The goal is for audit team members to generate ideas about how and where fraud might be occurring—and how to detect it. But how do you conduct an effective brains...

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Veröffentlicht in:The Journal of Corporate Accounting & Finance 2008-05, Vol.19 (4), p.23-26
1. Verfasser: Bean, LuAnn
Format: Artikel
Sprache:eng
Schlagworte:
Audited financial statements
Auditing standards
Auditors
Brainstorming
Fraud
Risk assessment
SAS 109
SAS 99
Statements on auditing standards
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Zusammenfassung:Auditors are now required to conduct brainstorming sessions, as mandated in Statement on Auditing Standards (SAS) No. 99 and SAS No. 109. The goal is for audit team members to generate ideas about how and where fraud might be occurring—and how to detect it. But how do you conduct an effective brainstorming session? The author explores that question, suggests ways to customize the process, and offers questions auditors should address. © 2008 Wiley Periodicals, Inc.
ISSN:1044-8136
1097-0053
DOI:10.1002/jcaf.20398