Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting

Over the last several years , CPAs have increased their inherent value to clients and employers by expanding service lines and enhancing skill setsAccording to the thousands of CPAs who participated in the vision process to date , this trend is only acceleratingTo venture into tomorrow's new markets , CPAs will need to deepen and extend the unique blend of core competencies that distinguish them from the competitionOne way of doing that , is through enhancing auditors ability to detecting fraudulent financial reporting which is of continuing importance for both the profession and the society, as the public wants independent auditors to deter and detect fraudAnd so the legal liability of auditors along with the collapse of many giant companies due to artificially inflated profits , dubious accounting practices, and fraud has led both academics and practionners to be concerned with research for tools that can help auditors to assess fraud risk (AICPA)

Issued also as CD