Enget, Kathryn. 2013. Indicators of Fraud Detection Proficiency and Their Impact on Auditor Judgments in Fraud Risk Assessments and Audit Plan Modifications. Ferguson, Colin, Gordon Richardson, and Graeme Wines. 2000. Audit Education and Training: The Effect of Formal Studies and Work Experience. American Accounting Association: 14 (2):137-167. Accounting Horizons. Knapp, C. A., and M. C. Knapp. 2001. The Effects of Experience and Explicit Fraud Risk Assessment in Detecting Fraud with Analytical Procedures. Accounting, Organizations & 26 (1):25-37. Society Public Company Accounting Oversight Board. 2010a. Training and Proficiency of the Independent Auditor. AU Section 210. <http://pcaobus.org/Standards/Auditing/Pages/AU210.aspx> Public Company Accounting Oversight Board. 2010b. Identifying and Assessing Risks of Material Misstatement. AS Number 12. <http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_12.aspx> Singleton, Tommie, and Detect More Fraud? The Aaron Singleton. 2007. Why Don’t We 18 (4): 7-10. Journal of Corporate Accounting & Finance.
Enget, Kathryn. 2013. Indicators of Fraud Detection Proficiency and Their Impact on Auditor Judgments in Fraud Risk Assessments and Audit Plan Modifications. Ferguson, Colin, Gordon Richardson, and Graeme Wines. 2000. Audit Education and Training: The Effect of Formal Studies and Work Experience. American Accounting Association: Accounting Horizons. 14 (2):137-167. Knapp, C. A., and M. C. Knapp. 2001. The Effects of Experience and Explicit Fraud Risk Assessment in Detecting Fraud with Analytical Procedures. Accounting, Organizations & Society 26 (1):25-37. Public Company Accounting Oversight Board. 2010a. Training and Proficiency of the Independent Auditor. AU Section 210. <http://pcaobus.org/Standards/Auditing/Pages/AU210.aspx> Public Company Accounting Oversight Board. 2010b. Identifying and Assessing Risks of Material Misstatement. AS Number 12. <http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_12.aspx> Singleton, Tommie, and Aaron Singleton. 2007. Why Don’t We Detect More Fraud? The Journal of Corporate Accounting & Finance. 18 (4): 7-10.