Instructions Summary: Select here for rubric and full instructions.
The AICPA responded to the notable fraud cases that occurred during 2001 and 2002 by updating auditing standards. SAS 99 was issued in 2002 and provided guidance for the role of the auditor in detecting fraud. You will write a research paper on SAS 99 which will answer the following questions:
What are the major provisions of SAS 99?
What impact did SAS 99 have on the auditing procedures?
What is the concept of risk of material misstatement due to fraud?
Discuss how the concept of risk can be used to detect one of the financial statement fraud schemes discussed in Chapter 12.
Be sure to include specific procedures to detect the fraud scheme of your choosing.
The paper should be 4–6 pages of text that exclude the cover page, abstract, summary/conclusions, and the reference page. Make sure to include text references, if applicable.
Do not forget the Library is a great resource for high-quality research materials.
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