审计师在欺诈方面的责任是什么_2024年ACCA考试AA知识点
青年应当有朝气，敢作为。acca被誉为“国际财会界的通行证”，含金量很高。想要报名的同学们请提前制定备考计划，巩固基础知识点。今天整理了AA科目Auditor’s responsibility relating to fraud（审计师在欺诈方面的责任）相关知识点，同学们一起来看看吧。
【内容导航】
Auditor’s responsibility relating to fraud-审计师在欺诈方面的责任
【知识点】
Auditor’s responsibility relating to fraud-审计师在欺诈方面的责任
Auditor’s responsibility relating to fraud-审计师在欺诈方面的责任
The auditor must conduct an audit in accordance with ISA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and are responsible for obtaining reasonable assurance that the financial statements taken as a whole are free from material misstatement, whether caused by fraud or error.
Procedures to fulfil the responsibility:
• In order to fulfil this responsibility, the auditor is required to identify and assess the risks of material misstatement of the financial statements due to fraud.
• They need to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses.
• When obtaining reasonable assurance, the auditor is responsible for maintaining professional scepticism throughout the audit, considering the potential for management override of controls and recognising the fact that audit procedures which are effective in detecting error may not be effective in detecting fraud.
• To ensure that the whole engagement team is aware of the risks and responsibilities for fraud and error, ISAs require that a discussion is held within the team. For members not present at the meeting, the audit engagement partner should determine which matters are to be communicated to them.
机会只对进取有为的人开放，庸人永远无法光顾。以上就是为大家整理的acca考试相关知识点，2024年9月acca考试在即，同学们要抓紧时间复习。
注：以上内容来自Ivan Yang老师23年基础精修班第17讲
（本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载）
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