6 paragraphs found
… implementation of internal control to prevent and detect fraud and error; The financial report is prepared and … to the auditor all significant facts relating to any frauds or suspected frauds known to them that may have affected the entity; They …
… to the auditor’s attention that indicates the existence of fraud or non-compliance with laws and regulations, or suspected fraud or non-compliance with laws and regulations, the …
… the first several days of the next period; knowledge of any fraud or suspected fraud affecting the entity involving: management; employees … significant roles in internal control; or others where the fraud could have a material effect on the financial report; …
… that is free from material misstatement, whether due to fraud or error. …
… that causes the auditor to believe in the existence of fraud or actual or suspected non‑compliance by the entity …
… financial report may be materially misstated as a result of fraud; enquiring of management about the effect of changes …