How to report on irregularities, including fraud, in the auditor’s report – a guide for auditors

Posted by on 9 October, 2020
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For audits of financial periods commencing on or after 15 December 2019, auditors (where ISAs (UK) apply) are required to explain in the auditor’s report to what extent the audit was considered capable of detecting irregularities, including fraud. This was already a requirement for auditors of public interest entities (PIEs) in ISA (UK) 700 (Revised June 2016).

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