2024年2月6日 · These proposed revisions significantly strengthen the IAASB’s standard on auditors’ responsibilities related to fraud by defining the expectations in relation to fraud, delineating more robust procedures, and increasing transparency about the auditors’ responsibilities and fraud-related procedures in the auditor’s report.

national Standard on Auditing (ISA) deals with the auditor’s responsibilities relating to fraud in an audit of financial statements. Specif. IS. 315 (Revised)1 and ISA 3302 are to be applied in relation to risks of material. er.

International Standard on Auditing (ISA) 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, should be read in conjunction with ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing.

ISA 240 (Revised) deals with an auditor's responsibility to consider fraud in the audit of financial statements. The revised ISA builds on the Audit Risk Standards (i.e. ISA 315, ISA 330 and ISA 500 (Revised)) issued in 2003.

This article examines the definitions given by International Standard on Auditing (ISA) 240 (Redrafted) of fraud and error, and the historical expectations of the audit role. It also defines the extent of auditor

2021年12月15日 · The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements. Effective for audits of financial statements for periods commencing on or after 15 December 2021, early adoption permitted. Effective for engagements relating to financial periods commencing on or after 15 December 2021.

2021年4月6日 · ISA 240 deals with auditor’s responsibilities relating to fraud in an audit of financial statements. Identifying and assessing the risks of material misstatement due to fraud. Effective Date on or after 15 December 2009

《國際審計準則第240 號——財務報表審計中與舞弊相關的責任》應當與《國際 審計準則第200 號——獨立審計師的總體目標和按照國際審計準則執行審計工

The IAASB is currently working on a project to revise ISA 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements. In revising this standard, the IAASB aims to: Clarify the role and responsibilities of the auditor for fraud in an audit of financial statements.

2024年3月21日 · 内容提示： International Standard on Auditing Proposed International Standard on Auditing 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft February 2024 Comments due: June 5, 2024