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Course Details

Auditing For Fraud

Webinar: ID# 1036718
Live on 5/8/2020 from 11:00am till 1:00pm EST
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About This Course:
SAS No. 122, AU 240, Consideration of Fraud In A Financial Statement Audit requires that when a CPA is performing a financial statement audit, they must plan and perform their audit in such a manner that it will detect a material misstatement of the financial statements.

This presentation is not an overview of AU 240, rather it is a descriptive Where The Rubber Meets The Road. What are some of the actual procedures that should be performed; who do you need to talk to (that you have probably never spoken to before); how to talk to individuals (you can’t talk to everyone the same or you won’t get the information you are looking for); what type of person does it take to be a successful fraud auditor (not everybody can be a good fraud examiner); how management appears to encourage fraud; how society encourages fraud; the importance of internal controls that limit risks; the concept of the Perception of Detection; and the importance of the control environment in deterring risks.

Chances are, after viewing this presentation, you will never look at an audit the same.

Learning Objectives
  • How to analyze the Tone At The Top
  • Recognizing how change presents opportunities
  • Understanding the importance of professional skepticism and how one obtains it
  • Define how the discovery of an error and the discovery of a fraud change the scope of an audit in a different manner
  • Analyze a document for indicators of fraud
  • Discover why you should always conduct a fraud examination in anticipation of going to court (regardless what your client says)
  • Auditing
  • Fraud
Included Materials

All ACPEN courses include handouts that are available to download. Handouts typically include a version of the slides used by the presenter, as well as a full course manual or other materials.

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How To Get Your CPE Credits

This course qualifies for two CPE credit hours! In order to obtain CPE credit for viewing ACPEN webcasts, you must view the course during the scheduled date and time. Throughout the program, you will be prompted to save three attendance codes per hour. At the conclusion of the program, your CPE Certificate will be issued assuming all attendance codes have been saved and submitted. Detailed instructions for this process are included in the course introduction and in written form as part of course materials.
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Auditing For Fraud
Available Live on 5/8/2020
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Course Details
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