Question：What does a signed unmodified auditor's report mean with respect to the possibility of fraud within a company?
A. All fraud has been detected.
B. The auditor has obtained sufficient appropriate audit evidence giving reasonable assurance that the financial statements are free from material misstatement as a result of fraud.
C. There is no fraud occurring in the business.
D. An audit is not designed to detect fraud therefore the audit report gives no assurance as to whether fraud occurred or did not occur during the year.
The correct answer is: The auditor has obtained sufficient appropriate audit evidence giving reasonable assurance that the financial statements are free from material misstatement as a result of fraud.
An auditor conducting an audit in accordance with ISAs is responsible for obtaining reasonable assurance that the financial statements taken as a whole are free from material misstatement, whether caused by fraud or error (ISA 240.5).
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