Auditing and Assurance

Invitation to Comment on International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft Proposed International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs

with links to

• Exposure Draft
• IAASB Response Template
• Public Interest Issues Table
• Overview of Key Changes
• Spotlight on Auditor’s Responsibilities
• Auditor’s Response to Fraud or Suspected Fraud
• Enhanced Transparency in the Auditor’s Report
• Press Release

(IAASB’s comment due date is 5 June 2024)

The Institute has launched an online survey to facilitate members to voice your views on ED-240. It will close on 5 May. Click here to begin the survey.

Comments may be sent by mail, fax or email to:

Standard Setting Department
Hong Kong Institute of Certified Public Accountants
37^th Floor, Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong

Fax number: (852) 2865 6603
Email address: commentletters@hkicpa.org.hk