Standard / Framework
Source character: Regulatory
U.S. auditing standard on identifying and assessing risks of material misstatement. Paragraphs .65–.66 distinguish fraud risk factors from the existence of fraud and explain that all three conditions need not be observable to identify a risk. Text applicable at the access date, 4 November 2026; separately announced amendments effective 15 December 2026 are not treated as already effective.
Authors: Public Company Accounting Oversight Board (PCAOB)
Publication: PCAOB Auditing Standards – AS 2110
DOI/URL: https://pcaobus.org/oversight/standards/auditing-standards/details/AS2110
Citation:
Public Company Accounting Oversight Board (PCAOB). (o. J.). AS 2110: Identifying and Assessing Risks of Material Misstatement. Konsolidierte Onlinefassung, abgerufen am 4. November 2026.