Consideration of Fraud in a Financial Statement Audit
Date/Time
7/15/2024
8:30 AM - 10:30 AM Central
8:30 AM - 10:30 AM Central
Course Registration
Credits
2 Credits
Event Type(s)
Webinars
Event Description
One of the most significant challenges facing auditors is the prevalence of fraud that exists in today's business environment. All auditors should have a working knowledge of the requirements in professional literature regarding fraud. We will cover the issues that all auditors need to know about fraud and the people who commit fraud. This course will provide horror stories about frauds that have occurred and how they were detected. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Objectives:
After attending this presentation you will be able to:
Identify auditor's requirements related to fraud in a financial statement audit
Recall core concepts fundamental to obtaining sufficient and appropriate audit evidence related to fraud in a financial statement audit
Recognize the key component s of the fraud risk triangle
Recognize some indicators of fraud
Identify key prevention measures that organizations can implement to attempt to prevent fraud
Recall significant requirements of AU-C 240, Consideration of Fraud in a Financial Statement Audit
Instructor:
Daniel W. Bradley, CPA
Fields of Study:
Auditing (Governmental)
Major Topics:
Objectives:
After attending this presentation you will be able to:
Identify auditor's requirements related to fraud in a financial statement audit
Recall core concepts fundamental to obtaining sufficient and appropriate audit evidence related to fraud in a financial statement audit
Recognize the key component s of the fraud risk triangle
Recognize some indicators of fraud
Identify key prevention measures that organizations can implement to attempt to prevent fraud
Recall significant requirements of AU-C 240, Consideration of Fraud in a Financial Statement Audit
Instructor:
Daniel W. Bradley, CPA
Fields of Study:
Auditing (Governmental)
Major Topics:
The major topics that will be covered in this course include:
- The auditor's responsibilities for fraud when performing an audit as contained in AU-C 240, Consideration of Fraud in a Financial Statement Audit
- Reviewing the components of the fraud triangle
- A Fraud Prevention Checklist to be used by auditors and shared with their clients
- A review of how selected fraud were uncovered in small and medium size entities, including for-profit organizations, not-for-profit organizations, and governmental entities
- Other important matters covered in AU-C 240
Location
Webinar
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