107 paragraphs found from standard ASA 240.
… The primary responsibility for the prevention and detection … fraud rests with both those charged with governance of the entity and management. It is important that management, with … of honesty and ethical behaviour which can be reinforced by an active oversight by those charged with governance. …Review complete paragraph
… The auditor may have additional responsibilities under law, … regulation or relevant ethical requirements regarding an entity’s non‑compliance with laws and regulations, including … with any additional responsibilities may provide further information that is relevant to the auditor’s work in …Review complete paragraph
… and related activities to obtain an understanding of the entity and its environment, including the entity’s internal control, required by ASA 315,  the auditor shall perform the procedures in paragraphs 18‑25 of this Auditing Standard to obtain information for use in identifying the risks of material …Review complete paragraph
… For those entities that have an internal audit function, the auditor shall make enquiries of appropriate individuals within the function to determine whether they have knowledge of any actual, suspected or alleged fraud affecting the entity, and to obtain its views about the risks of fraud. …Review complete paragraph