CTHIn ForceLegislation
Auditing Standard ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (October 2025)
Scope of this Auditing StandardScope of this Auditing Standard
Start here
Get a plain-English read of Scope of this Auditing Standard
Turn the raw legal text into a practical explanation grounded in Auditing Standard ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (October 2025).
Scope of this Auditing Standard
- This Australian Standard on Auditing (ASA) deals with the auditor’s responsibilities relating to fraud in an audit of a financial report and the implications for the auditor’s report. The requirements and guidance in this ASA refer to, or expand on, the application of other relevant ASAs, in particular ASA 200,[1] ASA 220,[2] ASA 315,[3] ASA 330,[4] and ASA 701.[5] Accordingly, this ASA is intended to be applied in conjunction with other relevant ASAs.