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Wiley Practitioner's Guide to GAAS 2023, 2nd Edition
book

Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

by Joanne M. Flood
April 2023
Intermediate to advanced content levelIntermediate to advanced
1056 pages
34h 59m
English
Wiley
Content preview from Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

5AU-C 240 Consideration of Fraud in a Financial Statement Audit

TECHNICAL ALERT

Although the Public Accounting Oversight Board (PCAOB) is focused on guidance for public companies and broker dealers, it offers information that can be valuable on audits of other entities. In June 2022, the PCAOB issued areas of focus for its inspections. Its alert emphasized current threats regarding fraud risk. See the preface to this volume for more information.

SCOPE

AU-C 240 focuses on the auditor's responsibility for fraud in a financial statement audit. AU-C 240 complements and expands on guidance in AU-C 315 and 330 regarding risks of material misstatements. (AU-C 240.01)

DEFINITIONS OF TERMS

Source: ...

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Publisher Resources

ISBN: 9781394152704Purchase Link