ISA 240 - The auditor’s responsibilities relating to fraud

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ISA 240, The auditor’s responsibilities relating to fraud, is a core auditing standard that outlines how auditors should address the risk of fraud in financial statements. This refresher course is designed for audit professionals who want to reinforce their understanding of the standard and strengthen their ability to detect and respond to fraud.

The course revisits the distinction between fraud and error, explores the auditor’s role versus management’s responsibilities, and highlights the importance of professional scepticism throughout the audit process. You will review key concepts such as the fraud triangle, common risk indicators, and effective audit responses when fraud is suspected. Through a combination of readings, practical video lessons, and case studies, this refresher ensures that you can confidently apply ISA 240 in audit situations.