Industry Insights
The latest industry news and insights from our expert team.
Navigating ISA 240 Fraud Risk Assessment: Key Updates & Best Practices
Fraud risk assessment has always been a critical aspect of external audits, ensuring financial statements present a true and fair view of an organisation’s financial position. The ISA 240 fraud risk assessment standard, titled The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, provides auditors with guidance on detecting and responding to fraud risks.
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