Audit Exemption for Small Companies - Accounting and - ACRA
Audit Exemption for Small Companies - Accounting and - ACRA
Audit Exemption for Small Companies - Accounting and - ACRA
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Clarity SSA 240 The <strong>Audit</strong>or’s Responsibilities<br />
Relating to Fraud in an <strong>Audit</strong> of Financial Statements<br />
• deals with the auditor's responsibilities relating to<br />
fraud in an audit of financial statements<br />
• specifically, it exp<strong>and</strong>s on how SSA 315 <strong>and</strong> SSA 330<br />
are to be applied in relation to risks of material<br />
misstatement due to fraud<br />
© 2010 Foo Kon Tan Grant Thornton LLP
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