The SA 240 fraud triangle documented properly — pressure, opportunity and rationalization factors assessed at the entity and engagement level, with a working conclusion on overall fraud risk.
Entity: ___ · Period: ___
SA 240 frames fraud risk through three conditions that are typically all present, in some form, where fraud occurs: an incentive or pressure to commit fraud, a perceived opportunity to do so, and an ability to rationalize the fraudulent action. This working paper documents the auditor's assessment of each, at both the entity level and — where a specific risk has been identified — the individual engagement/account level.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
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