Fraud – AASB

Date recorded:

At its meeting on September 8-9, 2022, the AASB discussed issues related to the IAASB’s project to revise ISA 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements. Key issues included: options for adding further transparency in the auditor’s report regarding fraud; whether the proposed changes should apply to listed entities or all entities; and the proposed structure for ISA 240.

Re­view the Ex­ec­u­tive Sum­mary on the AASB's Web site.

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