THE IMPACT OF THE APPLICATION OF INTERNATIONAL STANDARD NO. (240) ON THE AUDITOR'S RESPONSIBILITY IN DETECTING AND REDUCING FRAUD WHEN AUDITING THE FINANCIAL STATEMENTS AND ITS ROLE IN REDUCING CREATIVE ACCOUNTING PRACTICES APPLIED TO AUDITORS' OFFICES IN

Authors

  • Ghaith hakim malik College
  • Dr. Soulef Ben Amar Smaoui PhD at the Faculty of Economics Sciences and Management, Sfax University, Tunisia

Keywords:

ISA 240 compliance, Fraud and creative accounting

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Published

2025-05-28

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How to Cite

THE IMPACT OF THE APPLICATION OF INTERNATIONAL STANDARD NO. (240) ON THE AUDITOR’S RESPONSIBILITY IN DETECTING AND REDUCING FRAUD WHEN AUDITING THE FINANCIAL STATEMENTS AND ITS ROLE IN REDUCING CREATIVE ACCOUNTING PRACTICES APPLIED TO AUDITORS’ OFFICES IN. (2025). World Economics and Finance Bulletin, 46, 230-240. https://scholarexpress.net/index.php/wefb/article/view/5239