the role of experience in professional skepticism, knowledge acquisition, and fraud detection. american accounting association mid-year auditing meeting（这个角色的职业怀疑态度,经验知识获取、欺诈检测。）.pdfVIP

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the role of experience in professional skepticism, knowledge acquisition, and fraud detection. american accounting association mid-year auditing meeting（这个角色的职业怀疑态度,经验知识获取、欺诈检测。）.pdf

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the role of experience in professional skepticism, knowledge acquisition, and fraud detection. american accounting association mid-year auditing meeting（这个角色的职业怀疑态度,经验知识获取、欺诈检测。）

The Role of Experience in Professional Skepticism, Knowledge Acquisition, and Fraud Detection Tina Carpenter Florida State University Department of Accounting Tallahassee, FL 32306 tld8218@ Cindy Durtschi Florida State University Department of Accounting Tallahassee, FL 32306 cdurtsch@ Lisa Milici Gaynor Georgetown University Department of Accounting McDonough School of Business Washington, D.C. 20057 lgaynor@ 202-687-3802 October 2002 Data Availability: Contact the authors We are grateful for the helpful comments received from Jane Reimers, Greg Gerard and the accounting workshop at Florida State University. The Role of Experience in Professional Skepticism, Knowledge Acquisition, and Fraud Detection Abstract: Recent notable instances of accounting fraud have led to regulator and public concern over the failure of experienced auditors to detect frauds prior to the issuance of a company’s financial statements. In response, the AIPCA has issued a new auditing standard, SAS 99, Consideration of Fraud in a Financial Statement Audit, in an effort to help auditors better assess fraud risk, detect fraud symptoms, and sharpen professional judgment as to whether a fraud has actually been committed in a firm.