| 000 -LEADER |
|---|
| fixed length control field |
00871nam a22001457a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230419100635.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230419b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Khanna, Samiha |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Protecting against claims of failure to detect theft |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2018 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article reports on the misperception that a certified public accountant's (CPA's) duties include finding evidence of theft or fraud in company records, regardless of the type of service the CPA firm is engaged to deliver in the U.S. It is said that this misperception is a major concern for CPAs who could face professional liability risks. CPA Sarah Beckett says that most accounting firm services don't have any responsibility related to fraud detection. |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Main entry heading |
Vol. 232 Issue July(2018), pages 16 - 17 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |