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Hot topic #1. It is not the auditor’s responsibility to detect fraud, but they must be aware of where the risks in engagement may arise. CAS 240 outlines the specific auditor’s responsibilities related to fraud including specified procedures to be performed. These include incorporating professional skepticism into engagements, team planning meetings and inquiries of management and TCWG.
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Kirsten S. Albo, FCPA, FCA, ICD.D
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Email: askksa@ksaconsultinginc.com
Kirsten uses her knowledge and expertise built from over 3 decades of experience in public practice. She is recognized for her technical knowledge and practice style along with her drive, passion and leadership. She is innovative and practical with a results-oriented approach. READ MORE
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