Daniel R. Brickner, Ph.D., CPA

SAS 99: Another Implement for the Fraud Examiner’s Toolbox

• May 1, 2003

Another Implement for the Fraud Examiner’s Toolbox SAS 99 not only requires auditors to be reasonably sure that financial statements are free of material misstatements, whether caused by error or fraud, but it gives them focused and clarified guidance on meeting their responsibilities to uncover fraud.

Written By: Michael A. Pearson, CFE, CMA, CPA, Daniel R. Brickner, Ph.D., CPA

• • Accounting and Auditing