New Fraud audit standard approved by Auditing Standards Board.
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A new fraud audit standard approved by the Auditing Standards Board last month represents a major step toward helping auditors unearth material fraud during an audit. The statement, which offers improved guidance for auditors and amends the existing standards in Statement on Auditing Standards No. 82, Consideration of Fraud in a Financial Statement Audit, will be released in early Nov.
The ASB believes that the requirements and guidance provided in the statement will result in a substantial change in auditor's performance and thereby improve the likelihood that auditors will detect material misstatements due to fraud in a financial statement audit. The ASB also believes that the statement will result in an increased focus on professional skepticism in the consideration of the risk of fraud in a financial statement audit.
AICPA-sponsored research on how auditors were...
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