{"id":109027,"date":"2021-10-06T09:29:12","date_gmt":"2021-10-06T09:29:12","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=18a98e2f1705f56a12b9e8c2519e48ab"},"modified":"2021-10-06T09:29:12","modified_gmt":"2021-10-06T09:29:12","slug":"fraud-and-audit","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=109027","title":{"rendered":"Fraud and audit"},"content":{"rendered":"<p>Following the Brydon review of audit, and recent and forthcoming revisions to auditing standards on fraud, including ISA (UK) 240, there are key changes regarding auditor responsibility and scepticism, risk assessment, responses to risk and evaluation of evidence, and communication to management.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Following the Brydon review of audit, and recent and forthcoming revisions to auditing standards on fraud, including ISA (UK) 240, there are key changes regarding auditor responsibility and scepticism, risk assessment, responses to risk and evaluation &#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/109027"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=109027"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/109027\/revisions"}],"predecessor-version":[{"id":109029,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/109027\/revisions\/109029"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=109027"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=109027"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=109027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}