Description

This course focuses on behavioral cues and management-related red flags that auditors should be aware of. It highlights changes in employee or management behavior that might indicate potential fraud or unethical conduct. This course also examines risks associated with management estimates and representations, particularly in areas like fair value measurements and impairment testing. Auditors will learn how to assess these red flags and determine when further investigation is needed to prevent or detect fraudulent activities.

The other Segments of this series Identifying Audit Risks are:

1. Identifying Audit Risks – Financial Reporting and Revenue Recognition (Text Based Course)
2. Identifying Audit Risks – Behavioral and Management Cues (Text Based Course)
3. Identifying Audit Risks – Internal Controls and Audit Evidence (Text Based Course)
4. Identifying Audit Risks – Compliance and Going-Concern Issues (Text Based Course)