Auditing - Fraud InvestigatingCode: 24-FRAUDINV

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Course Details

57 pages

Course description and objectives:

In every audit, the auditor is required to specifically assess the risk of material misstatement of the financial statements due to fraud. Fraud auditing is a course that examines the types of fraud considered by auditors when auditing financial statements: fraudulent financial reporting and misappropriations of assets. This course describes the way auditors gather information to assess fraud risk in every audit and develop appropriate responses to identified fraud risks, after considering the effectiveness of management's antifraud programs and controls. This course focuses on the typical fraud techniques and highlights areas that are subject to greater risk of fraud. Once the auditor suspects fraud, it is their responsibility to gather additional evidence, often through inquiry. This course also describes the auditor’s responsible for making certain communications about suspected or detected fraud to senior
management and the audit committee.

Learning Objectives

At the end of this course, students will be able to:

• Identify the three types of fraud.

• Identify the SAS that provides guidance to auditors in assessing the risk of fraud

• Recognize the three elements identified by the AICPA to prevent, deter, and detect fraud.

• Recognize who is responsible for identifying and measuring fraud risks and taking steps to

mitigate identified risks.

• Identify the procedures to address the risk of management overriding internal controls that are

otherwise operating effectively.

• Recognize the characteristics of different types of fraud.

Presentation Method:   Self-Study

 

Category:  Auditing

CPE credit:  2 Hours

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

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Tax Cuts and Jobs Act-Complete Review
great course and content
Patrick DiSalvo
06/14/2021
Verified Buyer
DiSalvo & Associates PLLC
1 of 1 customers found this helpful.
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TCJA
This is an excellent course. It's long, but very well organized.
Glenn Koszka
12/22/2020
Verified Buyer
Glenn T. Koszka, CPA
2 of 2 customers found this helpful.
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American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

 

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