Events

Understanding the revised fraud standard and its impact on audit engagements Overview Although auditors are not forensic investigators, they have a fundamental responsibility to apply professional scepticism throughout every audit engagement. High-profile corporate failures across the globe have intensified public scrutiny of auditors' responsibilities relating to fraud, leading to increased expectations from regulators, investors, and other stakeholders. To address evolving fraud risks, changing public expectations, and increasingly complex business environments, the revised ISA 240 introduces enhanced requirements for identifying, assessing, and responding to fraud risks during an audit. This practical course provides participants with a [...]