Auditing Principles, Auditor Responsibilities, Fraud, and Compliance
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Auditing Principles, Auditor Responsibilities, Fraud, and Compliance
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About this listen
This podcast provides guidance for auditors on fulfilling their responsibilities related to auditing financial statements. It addresses key considerations including fraud, compliance with laws and regulations, and communication with those charged with governance. The text explores standards applicable to joint audits and audits of entities using service organizations, clarifying auditor responsibilities in these contexts. The document emphasizes the importance of risk assessment, professional skepticism, and documentation in the auditing process. The goal is to equip auditors to detect material misstatements due to fraud or error and issue appropriate audit reports.
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In the spirit of reconciliation, Audible acknowledges the Traditional Custodians of country throughout Australia and their connections to land, sea and community. We pay our respect to their elders past and present and extend that respect to all Aboriginal and Torres Strait Islander peoples today.