BEGIN:VCALENDAR
VERSION:2.0
PRODID:
BEGIN:VEVENT
UID:602070imp
DTSTAMP:20260507T125613Z
DTSTART:20260818T160000Z
DTEND:20260818T190000Z
LOCATION: **Online**
SUMMARY: ACPEN: Measuring Audit Risks
DESCRIPTION: SAS 122\, AU 240 requires that auditors determine if there is a significant risk that the financial statements are materially misstated due to either error of fraud.  This presentation is an overview of how to determine if there is a significant risk of a material risk\; whether it is due to error or fraud\; and what to do in designing your audit program to address such risk.  It&rsquo\;s important to know that without documentation as to such determination\, an auditor has no basis for performing any specific audit procedure and thus would be performing a substandard audit.  The standards require that each procedure be designed to decrease the possibility of a material misstatement\n 

This program is an overview of how an auditor determines if there is a risk of a material misstatement\; how document such determination\; and how to address the risk if it is due to error vs fraud\, because there is a big difference\n 
CLASS:PUBLIC
END:VEVENT
END:VCALENDAR