PICPA Boards and Blogs

By Paul E. Zikmund, CFE, CFD, and Marge O'Reilly-Allen, CPA, PhD Recent professional guidance, such as SAS 99, Consideration of Fraud in a Financial Statement Audit, and Public Company Accounting Oversight Board (PCAOB) Auditing Standard 2, has brought more attention to the auditor’s responsibility to uncover the warning signs of fraud, but ...