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Webinar (AICPA): Understanding Fraud Risks: Auditing During the Pandemic


Auditors are on high alert. With mass layoffs, going concern issues and internal control deficiencies, the incentive and opportunity to commit fraud is present in many entities. During this webcast, you’ll learn: Management’s responsibilities relative to fraud prevention and detection; The auditor’s responsibilities and planning considerations around fraud during their financial statement engagement; The auditor’s responsibilities when responding to fraud risks and what to do if fraud is detected; Fraud risks factors that are heightened and other audit areas to focus on as a result of the pandemic

Learning Objectives

*Identify areas of heightened fraud risk in the business environment impacted by the pandemic *Identify common challenges auditors encounter with respect to AU-C Section 240, Consideration of Fraud in a Financial Statement Audit *Determine audit planning considerations in accordance with AU-C Section 240 *Identify the auditor’s responsibilities and procedures when responding to fraud risks *Identify procedures to address possible instances of fraud

Major Topics

*Background, purpose and main provisions of the fraud risk standard *Common auditor missteps when applying AU-C Section 240 *Auditors’ responsibilities relative to identifying and responding to fraud risks *Maintaining professional skepticism *Potential fraud risks factors present as a result of the pandemic *Procedures to respond to fraud risks *Responsibilities when addressing possible instances of fraud

AICPA - Durham
Course Level
CPE Field of Study
Who Should Attend

Auditors of private companies, accountants and finance professionals

Carl Mayes Jennifer Burns Jonothan Marks

Experience performing audit engagements

Advanced Preparation

This webinar is produced by AICPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Event Information
Oct 5, 2021
11:00 am - 1:00 pm MDT
Total CPE Credits


$ (% off)


$ (% off)
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Webinar (AICPA): Understanding Fraud Risks: Auditing During the Pandemic

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