Description

This course examines all the types of fraud considered by auditors when auditing financial statements. At the end of this course, you will be able to:

• Know the types and the characteristics of different types of fraud.
• Identify the SAS that provides guidance to auditors in assessing the risk of fraud.
• Know the three elements identified by the AICPA to prevent, deter, and detect fraud.
• Know the procedures to address the risk of management overriding internal controls that are otherwise operating effectively.