Webinar: Auditing For Fraud

WB1654  |  Course  |  Intermediate  |  Scheduled

Description

Auditors are required by Generally Accepted Auditing Standards to perform audit procedures to determine if the financial statements are materially misstated due to error OR FRAUD. Unfortunately, in the past the profession has focused on misstatements due to errors and largely ignored to possibility of misstatements due to fraud. While SAS No. 122, AU 240, Consideration of Fraud in a Financial Statement Audit sets forth the procedures that auditors are required to perform in each audit to determine if the financial statements are materially misstated due to fraud, this program presents a practical approach to making such a determination. It's not a substitute for the requirements in SAS 122, AU 240, but rather an informal supplement to the standard with some common-sense procedures which are designed from my over 30 plus years of directing fraud investigations. After attending this session, you will more than likely never look at a financial statement audit the same way.

Credits

Number of Credits Type of Credits
2.00 Auditing

Designed For

External and Internal Auditors, Fraud Examiners

Prerequisites

None

Highlights

TBD

Objectives

Understand the common myths about fraud Recognize the importance of observation Obtain information without asking questions Describe the number one reason fraud is able to be successful Assess the possibility of fraud based on risk Maintain professional skepticism

Preparation

None

Notes

This webcast is provided by ACPEN. After registering for the course, you will receive an email from ACPEN with instructions for logging in to the webcast and obtaining your eMaterials.

Prices

Member (Early Bird)
$79.00
Non-Member (Early Bird)
$109.00
Member
$79.00
Non-Member
$109.00
Registration for this event has closed. If you have any question or concerns please give us a call at 615-377-3825 or send us an e-mail at registrar@tscpa.com