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      2024

      Date Subject             
      5 June 2024                    

      IAASB Proposed International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAS

       

      8 April 2024 

      IAASB Exposure Draft Proposed Narrow Scope Amendments to:

      • International Standards on Quality Management (ISQMs);
      • International Standards on Auditing (ISAs); and
      • International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statement

       

      as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code

       

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