Fraud Detection and Prevention:A Review of the Latest Developments in U.K.Audit  

作　　者：Neil Fletcher Ifedapo Francis Awolowo Nigel Garrow 

机构地区：[1]Finance Accounting and Business System,Sheffield Hallam University,Sheffield,United Kingdom

出　　处：《Journal of Modern Accounting and Auditing》2021年第1期1-13,共13页现代会计与审计（英文版）

摘　　要：Proposed reforms to U.K.audit are reviewed from a fraud detection and prevention perspective.A holistic four-actor model that encompasses:the directors,auditor,shareholders,and the regulator,is used to frame the discussion.Focus is drawn to the mediating role of the Audit and Assurance Policy.The paper argues that the proposed reforms have some potential to reduce the audit expectations gap.However,the problem of agency costs and the advisory nature of shareholder voting on the Audit and Assurance Policy significantly limit the possible effectiveness of the reforms from a fraud detection and prevention perspective.Suggestions for future research are made.

关 键 词：FRAUD AUDIT expectations gap agency costs corporate governance advisory voting 

分 类 号：R73[医药卫生—肿瘤]