RELEVANCE OF RED FLAGS IN THE EVALUATINH THE RISK OF FINANCIAL STATEMENT FRAUD: PERCEPTIONS OF BRAZILIAN INDEPENDENT AUDITORS
The objective of this paper was to identify perceptions of Brazilian auditors regarding the relevance of red flags in evaluating the risk of fraudulent financial reporting. To accomplish this, a questionnaire was designed using six papers as references: American Institute of Certified Public Account...
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| Other Authors: | , |
| Format: | article |
| Language: | por |
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2008
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| Subjects: | |
| Online Access: | https://doi.org/10.4270/ruc.20084 |
| Country: | Brazil |
| Oai: | oai:ojs.proxy.furb.br:article/871 |