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Revisori e responsabilità in materia di frodi

Revisori e responsabilità in materia di frodi

Bryant Akonjang

54,25 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Teoría general del derecho
ISBN:
9786208590161
54,25 €
IVA incluido
Disponible

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L’obiettivo principale di questa ricerca è quello di effettuare uno studio comparativo delle tecniche di valutazione delle frodi utilizzate negli Stati Uniti secondo le disposizioni dello SAS n. 99 e del suo equivalente britannico/internazionale, l’ISA 240. Valutare criticamente le somiglianze, le differenze e le critiche mosse a entrambi i regimi di revisione. Esplorare il divario delle aspettative di revisione per esaminare criticamente se i principi hanno contribuito a ridurre il divario delle aspettative di revisione. I risultati di questa ricerca saranno rassicuranti per coloro che sono coinvolti in operazioni commerciali transfrontaliere e per i sostenitori di un sistema universale: indipendentemente dal fatto che si utilizzino le linee guida statunitensi o quelle britanniche/internazionali, la qualità della revisione non sarà compromessa per quanto riguarda le responsabilità dei revisori nei confronti delle frodi. Il documento mostra inoltre gli sforzi compiuti dagli standard setter attraverso lo SAS 99 e l’ISA 240 per ridurre il divario di aspettative.

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