VIDEO LESSON · ADVANCED AUDIT AND ASSURANCE · MODULE 2 · PART 2.6.1

The Auditor and Fraud Risk

Name: The Auditor and Fraud Risk
Uploaded: 2026-11-12T19:50:00+11:00
Duration: 565 s
Description: Explore the auditor's responsibilities for fraud: what separates fraud from error, the main kinds of fraud, who is responsible for preventing and detecting it, the fraud triangle, and the procedures the standard requires on every audit, including the presumed risk in revenue and the ever-present risk of management override.

10 min · Free to watch

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About this video lesson

Explore the auditor's responsibilities for fraud: what separates fraud from error, the main kinds of fraud, who is responsible for preventing and detecting it, the fraud triangle, and the procedures the standard requires on every audit, including the presumed risk in revenue and the ever-present risk of management override.

Study files for this lecture

PDFThe auditor and fraud risk

PNGTwo kinds of fraud

PNGThe fraud triangle at Voltana

PNGFraud procedures on every audit

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