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(i) the auditor must adhere to the clients accounting policies
(ii) Professional skepticism -auditors they need to overcome some natural tendencies—such as over reliance on client representations—and biases and approach the audit with a skeptical attitude and questioning mind
(iii) obtain information to identify the risks of fraud - it provides guidlines on obtaining information from all neccessary departments
OBTAIN INFORMATION TO IDENTIFY THE RISKS OF FRAUD SAS no. 99 significantly expands the number of information sources for identifying risks of fraud. It provides guidance on obtaining information from
Management and others within the organization. Analytical procedures. Consideration of fraud risk factors. Other sources.
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