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 |
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| container_end_page | 26 |
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| container_issue | 4 |
| container_start_page | 23 |
| container_title | The Journal of Corporate Accounting & Finance |
| container_volume | 19 |
| creator | Bean, LuAnn |
| description | 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. |
| doi_str_mv | 10.1002/jcaf.20398 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 1044-8136 |
| ispartof | The Journal of Corporate Accounting & Finance, 2008-05, Vol.19 (4), p.23-26 |
| issn | 1044-8136 1097-0053 |
| language | eng |
| recordid | cdi_proquest_reports_201604945 |
| source | Wiley Online Library Journals Frontfile Complete; Business Source Complete |
| subjects | Audited financial statements Auditing standards Auditors Brainstorming Fraud Risk assessment SAS 109 SAS 99 Statements on auditing standards |
| title | Brainstorming an audit |
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