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• The auditor should do the following:o performing procedures to obtain information for use in determining the risks of material misstatement due to fraud;o identify and assess the risks of material misstatement due to fraud at the financial level of data and the level of proof, and for the resident of the risks that could result in material misstatement due to fraud evaluate design-related control of the facility systems, including appropriate oversight activities, and determine if they are implemented;o determine the overall responses to address the risks of material misstatement due to fraud at the level of the financial statements, and to consider the appointment of staff and supervision, and to consider the accounting policies used by the facility, and the introduction of non-prediction in the selection of the nature, timing and extent of audit procedures that will be performed element;o design and performance of audit procedures to respond to the risk exceeded management control systems;o determine responses to address resident significant risks for errors due to fraud;o considered whether an error has been identified indicates the existence of fraud;o obtain written representations from management with respect to fraud;o contact with management and assigned oversight;• Provide guidance on communications with regulatory and enforcement authorities;• provide guidance if they encountered a checker, as a result of an error resulting from fraud or suspicion of fraud, extraordinary circumstances raised questions about the ability of the auditor to carry on audit performance
