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标题：THE RELATIONSHIP BETWEEN THE AUDITORS EXPERIENCE AND FRAUD DETECTION: A CASE OF PRIVATE FIRMS WITHIN THIKA SUB COUNTY, KENYA
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作者：Paul Kuria ; Willy Muturi
期刊名称：European Journal of Business and Social Sciences
印刷版ISSN：2235-767X
出版年度：2015
卷号：4
期号：04
页码：79-86
出版社：European Society of Business and Social Sciences
摘要：The study was set out to assess the relationship between the auditors experience and fraud detection in private firms in Kenya. The study was conducted on selected private firms within Thika sub County, Kenya and the results generalized for all other private firms in Kenya. Data was collected by use of questionnaires distributed and collected by the researcher himself. This research was based on a descriptive survey and the study population was Thika Sub-County which had a population of 1896 firms. The population comprises of auditors auditing private firms’. The sample of 110 private organizations representing 5.8 per cent of the entire population had been selected from various private organizations as a representative of the whole population using stratified sampling procedure. More than 63% of the respondents had served for more than 10 years. This suggested that auditors need many years of auditing experience in order for them to perform audits effectively, with consistence and putting in mind the changing regulations and laid down procedures. Auditor’s experience level had a significant effect on his/her ability to detect fraud. Targeted fraud awareness training for auditors is a critical component of a well-rounded program for preventing and detecting fraud.
关键词：Auditors; Experience and Fraud Detection.