Non-Authoritative Guidance: The Fraud Lens – Interactions Between ISA 240 and Other ISAs

May 05, 2022 | Guidance & Support Tools

This non-authoritative guidance illustrates the relationship between International Standard on Auditing (ISA) 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, and other ISAs when planning and performing an audit engagement and reporting thereon. It also illustrates how ISA 240 is currently applied in conjunction with the full suite of ISAs.


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