مقاله کاهش دادن شکاف انتظاراتی شیوه رسیدگی به اختلافات بهمراه ترجمه فارسی و فایل زبان انگلیسی doc

Reducing the Expectation Gap Forensic Audit Procedures   JUNE 2008 - Auditing is increasingly difficult and challenging, with new rules and regulations encouraging, if not requiring, auditors to enhance their efforts to detect fraud during an audit. Unfortunately, these rules and regulations contain terms like “reasonable,” “material,” “professional skepticism,” and “brainstorming,” whose meanings vary in the minds of different auditors . ...