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Auditing Standard ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (October 2025)
Reporting to an Appropriate Authority OuReporting to an Appropriate Authority Outside the Entity
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Reporting to an Appropriate Authority Outside the Entity
- If the auditor identifies fraud or suspected fraud, the auditor shall determine whether law, regulation or relevant ethical requirements: (Ref: Para. A201–A205)
- Require the auditor to report to an appropriate authority outside the entity.
- Establish responsibilities or rights under which reporting to an appropriate authority outside the entity may be appropriate in the circumstances.