Current Developments in ISA 240 Independent Auditor's Liabilities on Fraud: IAASB Project on Narrowing the Expectation Gap

Özet

Auditing standards that guide the auditing profession change and develop in line with the changes in the business world. In addition, various institutions conduct research and studies in this field. In 2020, the IAASB initiated a project to amend ISA 240, The Responsibilities Relating to Fraud in an Audit of Financial Statements. Within this project's scope, the reasons for the expectation gap regarding Fraud and going concerns and the possible solutions are investigated. In this study, the responses to the discussion paper published by the IAASB were examined. According to the results,…

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