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Auditing Standard ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (October 2025)

In force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2025L0126222 October 2025

This instrument replaces the ASA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009.

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