Issuance of Auditing Standards Committee Statement No.35 of "The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements"
November 30, 2006
The Auditing Standards Committee issued Auditing Standards Committee
Statement No.35 "The Auditor's Responsibility to Consider Fraud in an
Audit of Financial Statements" on October 24, 2006. This statement is
applicable to audits for the year beginning on or after April 1, 2007,
but earlier application is permitted.