(a)

Up to 1 mark per point.
– Per ISA 240 – obtain reasonable assurance that the financial statements are free from material
misstatement, whether caused by fraud or error
– Identify and assess the risks of material misstatement due to fraud
– Obtain sufficient appropriate audit evidence
– Respond appropriately to fraud or suspected fraud identified during the audit
– Maintain professional scepticism throughout the audit
– Discussion within the engagement team 4
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