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Auditing Standard ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (October 2025)
Overall Evaluation Based on Audit ProcedOverall Evaluation Based on Audit Procedures Performed
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Overall Evaluation Based on Audit Procedures Performed
- In applying ASA 330,[30] the auditor shall evaluate, based on the audit procedures performed and audit evidence obtained, whether:
- The assessments of the risks of material misstatement due to fraud remain appropriate; and
- Sufficient appropriate audit evidence has been obtained in response to the assessed risks of material misstatement due to fraud.