Comment deadline: IAASB Exposure Draft, “ISA 240 (Revised), The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements”

When Jun 05, 2024
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IAASB Request for comments 

IAASB Exposure Draft, “ISA 240 (Revised), The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements” 

the IAASB proposed a significant strengthening of its standard on auditors’ responsibilities relating to fraud, with a 120-day consultation period. The proposed revisions define the expectations in relation to fraud, delineate more robust procedures, and increase transparency about the auditors’ responsibilities and fraud-related procedures in the auditor’s report.  

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