Fraud Auditing Part 1
SKU: 09-034-01-CPE
Credit Hours: 1
Level: Intermediate
CPE Category: Auditing
Requires Prerequisites or Advanced Preparation: No
Delivery Method: Online Group/Internet based
Instructor: Andrew Clark, EA.
Course Description:
Fraud Auditing Part 1 is a CPE webinar that examines the types of fraud considered by auditors when auditing financial statements: fraudulent financial reporting and misappropriations of assets.
At the end of this webinar series, 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.