Non-authoritative guidance: The fraud lens -interactions between ISA 240 and other ISAs
Overview
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.
| Author | IAASB |
|---|---|
| Division | Audit and Assurance |
| Keywords | ISA 240 other ISA |
| Categories | Fraud |
| Date | 5 May 2022 |
| URL |