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Frauds & Errors by Ankur mittal

Frauds & Errors by Ankur mittal

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Published by ankurmittal2112

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Published by: ankurmittal2112 on Dec 07, 2009
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11/09/2010

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Frauds & ErrorsFrauds & Errors
Chapter IIIChapter III
 
Objectives of AuditPrimarySecondaryPromotingefficiencyPromotingaccuracyError detectionFrauddetectionPreventionof error Preventionof fraud
 
Embezzlementof cashMisappropriationof goodsManipulationof accounts
 
ErrorsErrors
Mistakes, Lapses, wrong way of doingMistakes, Lapses, wrong way of doingthingsthings
It is unintentionalIt is unintentional
Result of carelessnessResult of carelessness
Errors are either mathematical or clericalErrors are either mathematical or clerical
Occur at any stage in transactionOccur at any stage in transactionprocessingprocessing
Errors can be accounting or proceduralErrors can be accounting or procedural

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