CPE Course Evaluating Fraud Risk in a Financial Statement Audit
June 24, 2022
1:00Pm — 4:30PM
Location
Curriculum Auditing
Field of Interest Accounting and Auditing
Level Beginning
CPAs in either public or private practice with accounting, financial reporting, or attest responsibilities
Objective
Understand the drivers of fraud risk in a financial statement audit Conduct procedures required by professional literature to assess the risk of fraud Develop discussion points to review with management and those charged with governance Identify the main types of fraud that occur in small to mid-size companies and develop internal controls to be responsive to those risks Evaluate fraud case examples and identify how fraud occurred and how it could have been prevented or detected
Highlights
Fraud landscape in the United States Fraud risk procedures as updated by recently issued standards Most likely fraud types found in small to mid-size entities Internal controls to prevent and detect fraud What to do when fraud or suspected fraud is identified Case studies based on recent frauds
Instructors
Prerequisites
Developer
Surgent McCoy CPE, LLC