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Protecting<br /> the Public<br /> from Fraud<br /> and Ensuring<br /> Audit Quality<br /> An Interview with<br /> SEC Chief Accountant<br /> James L. Kroeker<br /> SPECIAL<br /> FOCUS ON FRAUD:<br /> Auditors'<br /> Responsibility<br /> for Detecting<br /> Fraud<br /> Plus<br />  Auditors' Cognitive Biases  New Perspective on Fraud<br />  Questionable Staff BehaviorCONTENTS<br /> june 2012<br /> 24 Special Focus on Fraud<br /> ❙ Point/Counterpoint<br /> Auditors' Responsibility for Detecting Fraud:<br /> Putting Ethics and Morality First<br /> By Richard H. Kravitz<br /> ❙ Point/Counterpoint<br /> Auditors' Responsibility for Detecting Fraud:<br /> Applying Professional Judgment and Maintaining Integrity<br /> <a title="The CPA Journal - June 2012 page 1" href="http://viewer.zmags.com/publication/d5ee8b7d?page=1">Protecting the Public from Fraud and Ens</a> <a title="The CPA Journal - June 2012 page 2" href="http://viewer.zmags.com/publication/d5ee8b7d?page=2"></a> <a title="The CPA Journal - June 2012 page 3" href="http://viewer.zmags.com/publication/d5ee8b7d?page=3"></a> <a title="The CPA Journal - June 2012 page 4" href="http://viewer.zmags.com/publication/d5ee8b7d?page=4">CONTENTS june 2012 </a> <a title="The CPA Journal - June 2012 page 5" href="http://viewer.zmags.com/publication/d5ee8b7d?page=5">vol. LXXXII/no.6 6PERSPECTIVES 16IN FO</a> <a title="The CPA Journal - June 2012 page 6" href="http://viewer.zmags.com/publication/d5ee8b7d?page=6">Publisher JOANNE S. BARRY Associate Publisher</a> <a title="The CPA Journal - June 2012 page 7" href="http://viewer.zmags.com/publication/d5ee8b7d?page=7"></a> <a title="The CPA Journal - June 2012 page 8" href="http://viewer.zmags.com/publication/d5ee8b7d?page=8">The Basics of Business Valuation, Fraud and Forens</a> <a title="The CPA Journal - June 2012 page 9" href="http://viewer.zmags.com/publication/d5ee8b7d?page=9">Publisher’s Column, A Government Affairs Program T</a> <a title="The CPA Journal - June 2012 page 10" href="http://viewer.zmags.com/publication/d5ee8b7d?page=10">The Basics of Business Valuation, Fraud and Forens</a> <a title="The CPA Journal - June 2012 page 11" href="http://viewer.zmags.com/publication/d5ee8b7d?page=11">The Basics of Business Valuation, Fraud and Forens</a> <a title="The CPA Journal - June 2012 page 12" href="http://viewer.zmags.com/publication/d5ee8b7d?page=12">The Basics of Business Valuation, Fraud and Forens</a> <a title="The CPA Journal - June 2012 page 13" href="http://viewer.zmags.com/publication/d5ee8b7d?page=13">The Basics of Business Valuation, Fraud and Forens</a> <a title="The CPA Journal - June 2012 page 14" href="http://viewer.zmags.com/publication/d5ee8b7d?page=14">The Global Fraud Threat: A Report on Causes, Detec</a> <a title="The CPA Journal - June 2012 page 15" href="http://viewer.zmags.com/publication/d5ee8b7d?page=15">The Global Fraud Threat: A Report on Causes, Detec</a> <a title="The CPA Journal - June 2012 page 16" href="http://viewer.zmags.com/publication/d5ee8b7d?page=16">Inbox: Letters to the Editor, An Unrealistic View </a> <a title="The CPA Journal - June 2012 page 17" href="http://viewer.zmags.com/publication/d5ee8b7d?page=17">Inbox: Letters to the Editor, An Unrealistic View </a> <a title="The CPA Journal - June 2012 page 18" href="http://viewer.zmags.com/publication/d5ee8b7d?page=18">Protecting the Public from Fraud and Ensuring Audi</a> <a title="The CPA Journal - June 2012 page 19" href="http://viewer.zmags.com/publication/d5ee8b7d?page=19">Protecting the Public from Fraud and Ensuring Audi</a> <a title="The CPA Journal - June 2012 page 20" href="http://viewer.zmags.com/publication/d5ee8b7d?page=20">Protecting the Public from Fraud and Ensuring Audi</a> <a title="The CPA Journal - 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