Purpose - To identify how auditors can incorporate unpredictability into their audit plan in order to comply with both US and international auditing standards on the prevention and detection of fraud. Design/methodology/approach - Review of auditing standards, fraud cases, and other audit literature. Findings - A cost-benefit model for evaluating unpredictability and 17 specific ways that auditors can incorporate unpredictability. Practical implications - This paper can be used by practicing auditors to develop ways to increase their compliance with professional standards. Originality/value - The paper fills avoid in the literature with respect to how auditors can be unpredictable as required by auditing standards.
| Identifer | oai:union.ndltd.org:ETSU/oai:dc.etsu.edu:etsu-works-19422 |
| Date | 26 January 2006 |
| Creators | McKee, Thomas |
| Publisher | Digital Commons @ East Tennessee State University |
| Source Sets | East Tennessee State University |
| Detected Language | English |
| Type | text |
| Source | ETSU Faculty Works |
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