Professional Statement

AU Section 316 - AICPA

Consideration of Fraud in a Financial Statement Audit 1721 [Revised, April 2007, to reflect conforming changes necessary due to the is-suance of Statement on Auditing Standards No. 114.].03 The requirements and guidance set forth in this section are intended to be integrated into an overall audit process, in a logical manner that is consis-

  Section, Testament, Au section 316