✦ LIBER ✦
Proposed guidance for attest engagements on management's discussion and analysis and a new standard on the auditor's consideration of fraud
✍ Scribed by Edward E. Nusbaum; Judith Weiss
- Publisher
- John Wiley and Sons
- Year
- 1997
- Tongue
- English
- Weight
- 379 KB
- Volume
- 8
- Category
- Article
- ISSN
- 1044-8136
No coin nor oath required. For personal study only.
✦ Synopsis
n this column we will discuss a proposed new service to be offered by accountants: an examination or review of Management's I Discussion and Analysis (MD&A), and new explicit guidance for the consideration of fraud in the course of an audit, which is already considered to be the auditor's responsibility.