Using case problems and analyses of questions, explore the relationship between issues that face start-ups and small businesses and fraudulent financial reporting. Examine the associated risks of fraud and how to address this risk.
This course is ideal for CPAs that provide accounting services to start-ups and small businesses, either in industry or as a practitioner performing preparations, compilations or reviews.
Recognize and address issues that face start-ups and small businesses.
Identify the effects on financial statements and their relationship with fraud.
Fraudulent financial reporting
Business issues and risks
Going concern uncertainties
Related party transactions
Noncompliance with laws
Preparations, compilation and reviews
Client acceptance and continuation
Accountants, controllers and financial professionals.
Experience providing services to or working for start-ups or other
small businesses or previous education concerning financial reporting.