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Auditor’s responsibilities in relation to fraud

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Auditor’s responsibilities in relation to fraud

  • This topic has 3 replies, 2 voices, and was last updated 2 months ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • May 10, 2025 at 4:19 pm #717211
    regolight
    Participant
    • Topics: 7
    • Replies: 5
    • ☆

    Is this a sufficient response to this requirement?

    (a) Describe the auditor’s responsibilities in relation to the prevention and detection of fraud and error.
    (4 marks)

    Auditors conduct an audit in accordance with ISA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and are responsible for obtaining reasonable assurance that the financial statements taken as a whole are free from material misstatement, whether caused by fraud or error.

    May 10, 2025 at 5:01 pm #717214
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8314
    • ☆☆☆☆☆

    Short answer – NO

    Though I am not marking this as an answer (I do not offer a marking service) – I can see at a glance that it is a single sentece which makes only one point at most “obtaining reasonable assurance ….” which would be a maximum of 1 mark.

    May 10, 2025 at 5:52 pm #717217
    regolight
    Participant
    • Topics: 7
    • Replies: 5
    • ☆

    Thanks for letting me know. Not asking for marking services.

    May 11, 2025 at 8:02 am #717223
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8314
    • ☆☆☆☆☆

    You’re welcome (and I’m just clarifying for other readers of this post regarinding marking)

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Auditor’s responsibilities in relation to fraud’ is closed to new replies.

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