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AU-C 240 CONSIDERATION OF FRAUD IN A FINANCIAL STATEMENT AUDIT
AU-C 240 Definitions of Terms
ОглавлениеSource: AU-C 240.11
Fraud. An intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception that results in a misstatement in financial statements that are the subject of an audit.
Fraud risk factors. Events or conditions that indicate an incentive or pressure to perpetrate fraud, provide an opportunity to commit fraud, or indicate attitudes or rationalizations to justify a fraudulent action.
