Implementation tool for auditors: Dealing with ROMM due to fraud in revenue recognition

Learn how to identify, assess and respond to the presumed risk of material misstatement (ROMM) due to fraud in revenue recognition.

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Implementation Tool for Auditors: Identifying, assessing and responding to the risk of material misstatement due to fraud in revenue recognition provides an approach to respond to the presumed ROMM due to fraud in revenue recognition. If you don't design and implement an appropriate response to the assessed risks, you may not have sufficient appropriate audit evidence to conclude whether the financial statements are materially misstated.

Topics include:

  • CAS 240 and its requirements
  • an approach to identifying, assessing and responding to the ROMM due to fraud in revenue recognition
  • illustrative examples
  • a list of other resources about fraud in an audit of financial statements

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