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Responsibilities of the auditor in the discovery of material misstatement due to fraudThe auditor who performs the audit according to international auditing standards to obtain reasonable assurance that the financial statements taken as a whole are free from material misstatement, whether due to fraud or error, and the auditor can get absolute confirmation that he will be the fundamental errors discovered in the financial statements due to factors such as personal use judgment and the use of self-examination and selections of internal control and the fact that a lot of the audit evidence available to the auditor is persuasive rather than conclusive in nature.. When you get a reasonable assurance the auditor to take the position of professional skepticism during the audit process and to consider the possibility of bypass management control systems and realize the fact that effective audit procedures to discover the error may not be appropriate in the context of specific risk intrinsic errors due to fraud. Provides the remaining part of the standard international scrutiny this additional guidance on the risk of fraud in audit and design procedures to detect material misstatement due to fraud considered.
