Description

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.