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Section Scope of this Auditing Standard - ASA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009 - Scope of this Auditing Standard | Zoe

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Home/Legislation/ASA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009/Scope of this Auditing Standard

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ASA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009

Scope of this Auditing StandardScope of this Auditing Standard

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Scope of this Auditing Standard

This Auditing Standard deals with the auditor’s responsibilities relating to fraud in an audit of a financial report. Specifically, it expands on how ASA 315[1] and ASA 330[2] are to be applied in relation to risks of material misstatement due to fraud.

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