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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

4
Anonymous Author
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 .
Course Syllabus
INTRODUCTION AND OVERVIEW
  12:33Introduction to Government and Not-For-Profit Fraud Training – AU-C Section 240 Review
  11:36Additional Govenment Auditor Requirements
  10:16Auditor Requirements
  7:47Communication Requirements
  3:47Auditor's Example Situations
CONTINUOUS PLAY
  46:00Government and Not-For-Profit Fraud Training – AU-C Section 240 Review
SUPPORTING MATERIALS
  PDFSlides: AU-C Section 240 Review
  PDFAU-C Section 240 Review Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM