Course Information

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Fraud Detection: Understanding and Applying SAS 99
Author: Gary L. Maydew

Description:

Given that users and regulators have placed an added emphasis on fraud detection, knowledge of SAS 99 is crucial to auditors. This course provides a detailed summary of the standard, written in an easy to follow format. Specifically, the course reviews:

  • Definition and characteristics of fraud

  • Importance of exercising professional skepticism

  • Requirements for discussing the risks of or potential for fraud

  • Evidential procedures that help identify the risks of fraud

  • Risk factors that may result in a material misappropriation due to fraud

  • Results of the assessment and how to respond to it

  • Evaluation of audit evidence

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    Course Details:
    Price:  $60.00
    Field of Study:  Auditing
    Prerequisites:  Working knowledge of auditing procedures
    Level:  Overview
    Advanced Preparation:  None
    Course was last updated on:  08/18/03
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    Library:
    Learning Center Core
    Accounting and Audit

    Technical Requirements:
    To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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    This course makes use of Macromedia Flash and requires the Flash plugin. To test if your browser already has the proper Flash support installed, click here to view a test file. If you cannot see the image, please visit the Macromedia Flash website to download the latest version of the free Flash plugin for your browser.
    Credit Available For: Units
    CPE 4.0 CPE
    QAS 4.0 CPE

    Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

    Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

    User Reviews
    Reviewer: Peggy E. submitted on 08/22/2009
    Easy to review content
    Reviewer: Birinder S. submitted on 08/17/2009
    Analytical with examples.
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