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Targeting Fraud in a Company

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Which accounting standards or auditing standards directly target fraud in a company?

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The solution discusses accounting and auditing standards that target fraud in a company, and includes 1 reference.

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There wouldn't be specific accounting standards that directly target fraud in a company. I would say that accounting standards (GAAP) and through regulatory bodies like the SEC (and creation of Sarbanes-Oxley), are in place to act as a deterrent for companies thinking of engaging in fraud.

For instance, I know that as the company owner, I must report and publicly disclose my financial statements in such a way, and report ...

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