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Consideration of Fraud in a Financial Statement Audit - AICPA

Consideration of Fraud in a Financial Statement Audit163AU-C Section 240 Consideration of Fraud in a FinancialStatement AuditSource: SAS No. 122; SAS No. 128; SAS No. 134; SAS No. 135; SASNo. for audits of Financial statements for periods ending on orafter December 15, 2012, unless otherwise July 2020, the Auditing Standards Board issued Statement on AuditingStandards No. 143,Auditing Accounting Estimates and Related Disclosures,which contains amendments to this amendments are effective for audits of Financial statements for periodsending on or after December 15, 2023, and can be viewed in appendix C ofsection 540 until the effective date, when they will be applied to this of This section addresses the auditor's responsibilities relating to fraudin an Audit of Financial statements. Specifically, it expands on how section 315,Understanding the Entity and Its Environment and Assessing the Risks of Ma-terial Misstatement, and section 330,Performing Audit Procedures in Responseto Assessed Risks and Evaluating the Audit Evidence Obtained, are to be ap-plied regarding risks of material misstatement due to of in the Financial statements can arise from either fraudor error.

Consideration of Fraud in a Financial Statement Audit 163 AU-CSection240 Consideration of Fraud in a Financial Statement Audit Source: SAS No. 122; SAS No. 128; SAS No. 134; SAS No. 135; SAS No.136. Effective for audits of financial statements for periods ending on or afterDecember15,2012,unlessotherwiseindicated. NOTE

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