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Financial auditing and fraud detection: Implications for scientific data audit
1a School of Accounting , University of Southern California , Los Angeles , CA , 90089-1421.
Abstract:
This paper discusses some current issues and methods related to the detection of fraudulent financial reporting and draws potential implications for audit detection of fradulent scientific reporting. First, a brief history of auditor concern with fraud detection is presented. Then four issues are addressed: (1) How often does fraud occur? (2) What is fraud? (3) What are the general types of fraud? (4) How can auditors assess fraud risk and detect fraud?
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