Basis for Conclusions: ISA 720, The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
IAASB
Basis for Conclusions: ISA 710, Comparative Information-Corresponding Figures and Comparative Financial Statements
IAASB
Basis for Conclusions: ISA 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
IAASB
Basis for Conclusions: ISA 705, Modifications to the Opinion in the Independent Auditor's Report
IAASB
Basis for Conclusions: ISA 700, Forming an Opinion and Reporting on Financial Statements
IAASB
Basis for Conclusions: ISA 240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
This ISA deals with the auditor's responsibilities relating to fraud in an audit of financial statements. Specifically, it expands on how ISA 315 and ISA 330 are to be applied in relation to risks of material misstatement due to fraud.
IAASB
Greg Fletcher
Job Title
IAASB IAPS 1000 Task Force
Country
United States of America
Greg Fletcher, IAASB IAPS 1000 Task Force
Mr. Fletcher is an Associate Chief Auditor in the Public Company Accounting Oversight Board’s Office of the Chief Auditor. He and his colleagues are responsible for developing auditing and related professional practice standards that auditors must follow when performing audits and attestations of companies that are publicly traded in the US.