Fraud Considerations in a GAAS Audit

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Overview

1.5 Credits
ONLINE

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.

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

Designed For

Recently onboarded staff First-year staff Firms that want consistent training and level setting
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