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INTERNATIONAL STANDARD ON AUDITING 240 THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial statements for periods beginning on or after December 15, 2
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Document Date: 2013-09-19 15:13:03


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A49−A53 Auditor / Independent Auditor / AUDITOR / AUDITING Requirements THE AUDITOR / Fraud Risk Factors THE AUDITOR / auditor / the auditor shall investigate further / Fraud THE AUDITOR / AUDITING Professional Skepticism THE AUDITOR / /

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