Fraud Considerations in a GAAS Audit (On-Demand)

Description

Fraud is a fascinating and sometimes entertaining subject. This CPE course discusses detecting and responding to fraud and provides an overview of the various types of fraud schemes auditors may encounter. Although this topic is occasionally addressed in college courses, it is often addressed only in the context of specific transaction streams, such as revenues and expenses. Throughout this course, we will step back and look at fraud as an element in the business environment.

Learning Objectives
  • Understand the definition of fraud in a financial statement audit.
  • Understand the importance to the CPA of detecting material fraud when it is present.
  • Identify the various dimensions and types of fraud.
  • Identify appropriate responses to suspicions of fraud.
Major Topics
  • Fraud basics
  • Statistics regarding fraud
  • The audit process with respect to fraud
  • Fraud schemes
  • Defensive tools and approaches
  • Encountering fraud
Provider
AICPA - Durham
Course Level
Basic
CPE Field of Study
Auditing
1.5
Who Should Attend
Recently onboarded staff
First-year staff
Firms that want consistent training and level setting
Prerequisites

None.

Advanced Preparation

None.

Register Now
When
Available 24/7
Location
Online
Total CPE Credits
1.5
Format
On-Demand

Register for this Course

Fraud Considerations in a GAAS Audit (On-Demand)


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