Standard / Framework
Source character: Regulatory
U.S. auditing standard addressing fraud in financial statement audits. Paragraph .07 describes incentives or pressures, opportunities and rationalisation. Relevant as a professional application of the three-factor framework. Consolidated online text accessed 4 November 2026.
Authors: Public Company Accounting Oversight Board (PCAOB)
Publication: PCAOB Auditing Standards – AS 2401
DOI/URL: https://pcaobus.org/oversight/standards/auditing-standards/details/AS2401
Citation:
Public Company Accounting Oversight Board (PCAOB). (o. J.). AS 2401: Consideration of Fraud in a Financial Statement Audit. Konsolidierte Onlinefassung, abgerufen am 4. November 2026.