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Reed, R and Pence, D (2005)

Detecting Fraud in Financial Statements: The Use of Digital Analysis as an Analytical Review Procedure

Journal of Forensic Accounting 6, pp. 135-146.

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Abstract: The advent of SAS No. 82 and SAS No. 99 has strongly encouraged auditors to plan their audits with fraud in mind. Accounting literature has suggested that digital analysis could be used as an analytical review procedure to assist in the planning stage of an audit as per SAS No. 56. However, previous literature has used digital analysis at the disaggregated account level and has failed to identify sources for fraudulent financial data. This study advances the concept of using aggregated financial data from a fraudulent company to determine the effectiveness of using digital analysis.

@article{, title={Detecting fraud in financial statements: The use of digital analysis as an analytical review procedure}, author={Reed, R and Pence, D}, journal={Journal of Forensic Accounting}, volume={6}, number={1}, pages={135-146}, year={2005} }

Reference Type: Journal Article

Subject Area(s): Accounting