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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 26, 2019
1 Review (2 ratings)Reviews
Anonymous
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This course is good for beginning auditors as well as a good refresher for experienced auditors.
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 .