In September 2020 the International Auditing and Assurance Standards Board (IAASB) published a consultation paper entitled "Fraud and Going Concern in an Audit of Financial Statements - Exploring the Differences Between the Public Perceptions About the Role of the Auditor and Auditor's Responsibilities in a Financial Statement Audit". This followed on from the April 2019 UK Parliament report on which the IAASB commented "As the UK Parliamentary enquiry notes, auditors have substantial obligations in relation to detecting fraud in an audit, regardless of the expectation gap. Critically discuss the expectation gap, including the role of auditors responsibilities with regard to fraud and going concern and consider how this may change in future. Marks will be awarded for relevant supporting references. Edit View Insert Format Tools Table (Total 20 Marks)