Statement
on Auditing
Standards
Issued by the Auditing Standards Board
October 2002 99
Consideration of
Fraud in a Financial
Statement Audit
( Supersedes Statement on Auditing Standards No. 82, Consideration of
Fraud in a Financial Statement Audit, AICPA, Professional Standards,
vol. 1, AU sec. 316; and amends SAS No. 1, Codification of Auditing
Standards and Procedures, AICPA, Professional Standards, vol. 1, AU
sec. 230, " Due Professional Care in the Performance of Work," and SAS
No. 85, Management Representations, AICPA, Professional Standards,
vol. 1, AU sec. 333.)