Consideration of Fraud in a Financial Statement （考虑财务报表欺诈的）.pdf
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OBSERVATIONS ON AUDITORS ) PCAOB Release No. 2007-001
IMPLEMENTATION OF PCAOB STANDARDS ) January 22, 2007
RELATING TO AUDITORS RESPONSIBILITIES )
WITH RESPECT TO FRAUD )
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This report focuses on aspects of the Boards interim auditing standards that
address the auditors responsibility with respect to fraud, principally AU § 316,
Consideration of Fraud in a Financial Statement Audit.1/ The Board is not, in this report,
changing or proposing to change any existing standard, nor is the report meant t
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