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Auditing Standard ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (October 2025)
Evaluation of Fraud Risk FactorsEvaluation of Fraud Risk Factors
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Evaluation of Fraud Risk Factors
- The auditor shall evaluate whether the audit evidence obtained from the risk assessment procedures and related activities indicates that one or more fraud risk factors are present. (Ref: Para. A24–A26 and A110–A112)