Looking for Trouble

Saturley, William C.; Rubinstein, Kenneth E.
August 2008
Best's Review;Aug2008, Vol. 109 Issue 4, p95
Trade Publication
The article reports on the impact of the Statement on Auditing Standards number 99 to companies in the U.S. The standard articulated guidelines requiring auditors to take additional steps in identifying fraud which could affect the accuracy of financial statements. But instead of providing a benchmark, it created a new basis for accounting malpractice claims.


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