Linkages between SAS No. 151 (AU-C sec. 240) and other AU-C sections

AU-C section 240 (SAS No. 151), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements addresses the auditor’s responsibilities relating to fraud or suspected fraud in a financial statement audit. It provides the auditor with a fraud lens when performing risk assessment and other procedures. The fraud lens helps the auditor focus on fraud matters when applying generally accepted auditing standards (GAAS) and to explain the linkages between SAS No. 151 and other AU-C sections. This diagram