Au Section 316

The following auditing standard is not the current version and does not reflect any amendments effective on or after december 31 2016.
Au section 316. Au section 316 consideration of fraud in a financial statement audit full statement. Au section 316a consideration of fraud in a financial statement audit 01 02 introduction 03 10 description and characteristics of fraud 11 25 assessment of the risk of material misstatement due to fraud 26 32 the auditor s response to the results of the assessment 33 36 evaluation of audit test results. Au section 316 consideration of fraud in a financial 01 02 introduction and overview 03.
Au section 316 consideration of fraud in a financial statement audit 01 04 introduction and overview 05 12 description and characteristics of fraud 13 the importance of exercising professional skepticism 14 45 46 51 responding to assessed fraud risks 52 67 68 78.