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AG ISA (NZ) 240 Fraud

This PDF (64kB, 12 pages) is one of the Auditor-General's Auditing Standards. It sets out the auditor's responsibilities relating to fraud in an annual audit. It includes the minimum elements that an entity should include in its fraud policy.

PDF document icon 09-ag-isa-nz-240-fraud.pdf — PDF document, 63 KB (65044 bytes)

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