ASA 240 - The Auditor’s Responsibility to Consider Fraud in an Audit of a Financial Report - April 2006 Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet. Canonical page: https://zoelaw.ai/legislation/asa-240-the-auditor-s-responsibility-to-consider-fraud-in-an-audit-of-a-financial-report-april-2006