Practitioner’s pulse (March 2022): Fraud in audits of financial statements

Published on: Apr 26, 2022

Recent corporate failures and scandals around the globe have sparked debates regarding the role and responsibilities of various stakeholders involved in the financial reporting ecosystem in preventing and/or detecting fraud. Expectations of auditors, including their role and responsibilities related to fraud in an audit of financial statements, are once again being questioned.

As the International Auditing and Assurance Standards Board (IAASB) commences their project to revise International Standard of Auditing 240, the Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, similar conversations are taking place in Canada. Stakeholders are sharing their views on where changes could be made. During this webinar, hear from representatives of the AASB and CPAB as they share their views and perspectives on the auditor’s responsibilities related to fraud in an audit and considerations for the Canadian environment.

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