Auditing Standard ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (October 2025) 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/auditing-standard-asa-240-the-auditor-s-responsibilities-relating-to-fraud-in-an-audit-of-a-financia