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Adam Sanders, CPA & Consultant Specializing in Not-for-Profit & Small Businesses
Adam has over 20 years of experience as a CPA working as an internal and external auditor, controller, consultant and director of finance for large and small not-for-profits.
This instructor has 44 courses »To Access This Course:
This course covers auditor responsibilities related to fraud and how these responsibilities have changed over the last 50 years starting with SAS Number 1 in 1972 on down to AU-C section 240, Consideration of Fraud in a Financial Statement Audit.
The course discusses current audit requirements and also includes specific discussion regarding additional auditor requirements for those who audit government or not-for-profit entities. There is also a case discussion and situational analyses.
Learning Objectives
- Recognize how auditor responsibilities related to fraud in the financial statements has evolved over time.
- Identify the 10 steps AU-C section 240 provides as part of the current requirements for financial statement auditors
- Identify the specific requirements related to government or not-for-profit audits with respect to fraud detection and reporting requirements
Last updated/reviewed: November 14, 2020
3 Reviews (6 ratings)Reviews
Good content - well laid out and discussed. Speech is a bit slow but overall communicates the necessary material
This course is good for beginning auditors as well as a good refresher for experienced auditors.
This course explains AU-C Section 240 as it relates to Government and Not-For-Profit fraud.
Prerequisites
Course Complexity: Intermediate
- No advanced preparation or prerequisites are required for this course. However, it is recommended to take the other courses in the series prior to completing this one.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .