University of Mississippi eGrove American Institute of Certified Public Accountants Guides, Handbooks and Manuals (AICPA) Historical Collection 1997 Considering fraud in a financial statement audit : practical guidance for applying SAS no. 82; Michael J. Ramos Anita M. Lyons American Institute of Certified Public Accountants Follow this and additional works at: https://egrove.olemiss.edu/aicpa_guides Part of the Accounting Commons, and the Taxation Commons Recommended Citation Ramos, Michael J.; Lyons, Anita M.; and American Institute of Certified Public Accountants, "Considering fraud in a financial statement audit : practical guidance for applying SAS no. 82;" (1997). Guides, Handbooks and Manuals. 33. https://egrove.olemiss.edu/aicpa_guides/33 This Book is brought to you for free and open access by the American Institute of Certified Public Accountants (AICPA) Historical Collection at eGrove. It has been accepted for inclusion in Guides, Handbooks and Manuals by an authorized administrator of eGrove. For more information, please contact
[email protected]. Considering Fraud in a Financial Statement Audit; Practical Guidance lor Applying SAS No. 82 No. SAS Applying lor Guidance Practical Audit; Statement Financial a in Fraud Considering Considering Fraud in a Financial Statement Audit: Practical Guidance for Applying SAS No. 82 AICPA NOTICE TO READERS Considering Fraud in a Financial Statement Audit: Practical Guidance for Applying SAS No. 82 presents the views of the author and others who helped in its development. This publication has not been approved, disapproved, or otherwise acted upon by any senior technical committees of the American Institute of Certified Public Accountants. Therefore, the contents of this publication, including recommendations and suggestions, have no official or authoritative status.