Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research
总结了近十年关于审计师识别、评估和应对舞弊风险的学术研究，为审计从业者、研究人员和监管者提供实践启示和未来研究方向。
SYNOPSIS The financial statement auditor’s identification of fraud risk factors, their assessment of fraud risk, and their fraud risk responses are key to the auditor’s consideration of fraud and fraud detection. Given that the last review of research related to the search for fraud during the audit occurred nearly a decade ago, we provide a summary of recent academic research to update and inform practitioners, researchers, standard setters, regulators, and other stakeholders in the financial reporting process. We categorize and summarize findings from recent academic studies that focus on the auditor’s identification, assessment, and responses to fraud risks. Implications for practice are presented for each of these areas, along with topics and questions for future research. JEL Classifications: M40; M41; M42; M48.