International resources: ISA (NZ) 240

Standard and amendments

International resources

The International Auditing and Assurance Standards Board (IAASB) issued ISA 240 (on which ISA (NZ) 240 is based and is equivalent to) and has developed the following supporting material.

basis for conclusions front cover

ISA 240 Basis for conclusions

Basis for conclusions prepared by staff of the IAASB

Factsheet: ISA 240

A factsheet providing more details on ISA 240

 cover fraud factsheet
front cover of IAASB professional scepticism update Professional scepticism in the fraud and going concern standards

IAASB videos: What You Need to Know About the New Fraud Standard

Part 1: Introducing the Revised Standard

Part 2: A Focus on Fraud Risk Assessment

Part 3: A Robust Response to Fraud

Part 4: Enhanced Transparency in the Auditor’s Report
Standards