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Auditing Standard ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (October 2025)
Ongoing Nature of Communications with MaOngoing Nature of Communications with Management and Those Charged with Governance
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Ongoing Nature of Communications with Management and Those Charged with Governance
- The auditor shall communicate with management and those charged with governance matters related to fraud at appropriate times throughout the audit engagement. (Ref: Para. A44–A48)