IAASB consults on fraud and going concern in audits

Released 15 September 2020

The International Auditing and Assurance Standards Board (IAASB) has launched a consultation entitled Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit.

The consultation aims to gather perspectives from a broad range of stakeholders across the financial reporting ecosystem about the role of the auditor in relation to fraud and going concern in an audit of financial statements.

The consultation will remain open until 12 January 2021.

Further information, including a link to the consultation document, can be found at https://www.iaasb.org/news-events/2020-09/iaasb-seeks-feedback-fraud-going-concern-financial-statement-audits.

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