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Auditing Standard ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (October 2025)
Relationship with Other ASAsRelationship with Other ASAs
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Relationship with Other ASAs
- Some ASAs that address specific topics also have requirements and guidance that are applicable to the auditor’s work on the identification and assessment of the risks of material misstatement due to fraud and responses to address such assessed risks of material misstatement due to fraud. In these instances, the other ASAs expand on how this ASA is applied. (Ref: Para. A18)