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Fraud Overview
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Culture at Satyam
Fraud Details
Fraud Aftermath
Convictions
Auditor Ramifications
Documents
Case Study
Institute of Chartered Accountants of India
Charges and documents from Satyam
Litigation brought against PwC
US auditing standards and documents
Corporate Governance
Documents below were taken from government & public websites:
American Institute CPAs (AICPA)
Homeland Security & Governmental Affairs Committee (HSGAC)
SAS 99 - Consideration of fraud in financial statements.pdf
File Size:
206 kb
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pdf
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Letter supporting better audits by disclosing engagement partner.pdf
File Size:
4482 kb
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pdf
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SAS 54 - Illegal acts of clients.pdf
File Size:
58 kb
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pdf
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SAS 1 AU sec. 110 - Responsibilities & functions of indep. auditor.pdf
File Size:
42 kb
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pdf
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SAS 114 - Auditors' communication with those charged with governance.pdf
File Size:
88 kb
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pdf
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SAS 1 AU sec. 220 - Independence.pdf
File Size:
39 kb
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pdf
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SAS 1 AU sec. 230 - Due professional care.pdf
File Size:
46 kb
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pdf
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