Alireza Arefi Siapa

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ISA 240 requires the auditor to identify and respond to risks of material misstatement RMM due to fraud It creates a presumed fraud risk in revenue recognition and mandates specific

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ISA 240 Revised The Auditor s Responsibilities Relating to Fraud in an Audit of Financial Statements has been revised to deliver clearer responsibilities stronger risk response and

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Notwithstanding this requirement auditors may not identify a risk of fraud due to improper revenue recognition based on their understanding of the entity s circumstances and their risk

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According to ISA 240 paragraph 27 when identifying and assessing risks of material misstatement due to fraud the auditor shall based on a presumption that there are risks of fraud in revenue

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ISA 240 establishes a rebuttable presumption that risks of fraud exist in revenue recognition Revenue is where the money comes in and it is the line item most commonly

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When identifying and assessing the risks of material misstatement due to fraud the auditor shall presume that there are risks of fraud in revenue recognition and determine which types of revenue

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A31 The presumption that there are risks of fraud in revenue recognition may be rebutted For example the auditor may conclude that there is no risk of material misstatement due to fraud relating to

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Promote consistent behavior and facilitate effective responses to identified risks of material misstatement due to fraud through strengthening ISA 240 to establish more robust requirements and

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In summary ISA 240 underscores the auditor s obligation to carefully assess the risk of revenue fraud exercise professional skepticism and obtain robust audit evidence to address the risk of material