As part of the public consultation on proposed amendments to its fraud standard (ISA 240) the International Auditing and Assurance Standards Board (IAASB) has published a new
four-part video series.
The series will help stakeholders understand the proposed changes that strengthen auditor’s responsibilities related to fraud, and the rationale behind them.
The
proposed changes to ISA 240, published in February 2024, significantly strengthen auditors’ responsibilities relating to fraud and the IAASB askes stakeholders to respond by
June 5, 2024.
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