15 paragraphs found
… one or more fraud risk factors are present as required by ASA 240, [4] because fraud may be more easily committed through …
… of a financial report. Specifically, it expands on how ASA 315, [1] ASA 330, [2] and ASA 240 [3] are to be applied in relation to risks of material …
… See ASA 330 , which provides further guidance on considering the nature, timing and extent of further audit procedures. ASA 240 establishes requirements and provides guidance on …
… See ASA 240 The Auditor’s Responsibilities Relating to Fraud in an …