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SA 240

The Standard on the auditor's responsibilities relating to fraud in an audit of financial statements, including maintaining professional skepticism throughout.

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Related terms

  • SA 210

    Governs the terms of an audit engagement — the basis for the engagement letter agreed with the client before work begins.

  • SA 230

    The Standard on Auditing governing audit documentation — what must be in the file, in enough detail that an experienced auditor with no prior connection to the engagement could understand the work performed.

  • SA 250

    Governs the auditor's consideration of laws and regulations in an audit, distinguishing those with a direct effect on the financial statements from others.

  • SA 300

    The Standard on planning an audit of financial statements — establishing the overall strategy and a detailed plan before fieldwork starts.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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