Examine all the types of fraud considered by auditors when auditing financial statements.
At the end of this course, students will be able to:
-Identify the three types of fraud. -Identify the SAS that provides guidance to auditors in assessing the risk of fraud -Recognize the three elements identified by the AICPA to prevent, deter, and detect fraud. -Recognize who is responsible for identifying and measuring fraud risks and taking steps to mitigate identified risks. -Identify the procedures to address the risk of management overriding internal controls that are otherwise operating effectively. -Recognize the characteristics of different types of fraud.
Field of Study: Auditing
Lambers, Inc. is a leader in review courses for the EA, AFSP, and CPA exams. Lambers also offers IRS Continuing Education for Tax Preparers and CPE for CPAs. Accounting and finance professionals around the world incorporate Lambers products into their training programs.
EA, PMP
Chris Clark, EA and a PMP. Chris has been involved in the e-learning industry for over 20 years. He creates courses that are training professionals in the following industries: Accounting, Finance, Taxation, Information Technology, Project Management, Networking, and Security. Chris also has an instruction design certification and consults on many training projects.
