Fraud Investigation: How to report on irregularities, including fraud, in the auditor’s report - Guide for auditors reporting for the first time

06 Apr 2021 8:45 AM | Anonymous member (Administrator)

For periods commencing on or after 15 December 2019, all auditors (where ISAs (UK) apply) are required to explain in the auditor’s report the extent to which the audit was considered capable of detecting irregularities, including fraud. This guide from ICAEW’s Audit and Assurance Faculty provides practical considerations for auditors who are required to report on irregularities, including fraud, for the first time.

How to report on irregularities in the auditor’s report | ICAEW


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