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Auditing Standard ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (October 2025)
Documentation (Ref: Para. 68)Documentation (Ref: Para. 68)
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Documentation (Ref: Para. 68)
- ASA 230[91] addresses circumstances when the auditor identifies information that is inconsistent with the auditor’s final conclusion regarding a significant matter and requires the auditor to document how the auditor addressed the inconsistency.