CTHRepealedLegislation
ASA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009
Reporting Fraud to an Appropriate AuthorReporting Fraud to an Appropriate Authority Outside the Entity
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Reporting Fraud to an Appropriate Authority Outside the Entity
- If the auditor has identified or suspects a fraud, the auditor shall determine whether law, regulation or relevant ethical requirements: (Ref: Para. A67‑A68)
- Require the auditor to report to an appropriate authority outside the entity.
- Establish responsibilities under which reporting to an appropriate authority outside the entity may be appropriate in the circumstances.