… This Auditing Standard deals with the auditor’s responsibilities relating to fraud in an audit … to fraud.   [1]      See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment . [2]      See ASA 330 The …

… 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.  …

… Furthermore, the risk of the auditor not detecting a material misstatement resulting … accounting records, present fraudulent financial information or override control procedures designed to prevent similar frauds by other employees.  …

… 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 …

… In accordance with ASA 200 [1] , the auditor shall maintain professional scepticism throughout the audit, recognising the possibility that a material … past experience of the honesty and integrity of the entity’s management and those charged with governance.  …

… ASA 315 requires a discussion among the engagement team members and a determination by the engagement partner of which matters are to be … shall place particular emphasis on how and where the entity’s financial report may be susceptible to material …

… and related activities to obtain an understanding of the entity and its environment, including the entity’s internal control, required by ASA 315, [1] 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 …

… The auditor shall make enquiries of management regarding: Management’s assessment of the risk that the financial report may be materially … identifying and responding to the risks of fraud in the entity, including any specific risks of fraud that management …

… The auditor shall make enquiries of management, and others within the entity as appropriate, to determine whether they have …

… 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.  …