Course Information

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Fraud in the Financial Statement Audit
Author: Perry M. Henderson, CPA, MPA

Description:
Statement on Auditing Standards No. 99, Consideration of Fraud in a Financial Statement Audit, (SAS 99) was published to acknowledge the perception that auditors are responsible for detecting fraud, to further define and expand auditors’ responsibilities, and to provide guidance for considering fraud in financial statement audits. This course provides a detailed review of the statement.

Topics covered include:

  • Responsibilities for Fraud Prevention and Detection
  • Description and Characteristics of Fraud
  • Identifying and Assessing Fraud Risks
  • Evaluating Audit Evidence
  • Communication With the Audit Committee, Management, and Others
  • Documentation
  • Antifraud Programs and Controls
Course Details:
Price:  $36.00
Field of Study:  Auditing
Prerequisites:  None
Level:  Intermediate
Advanced Preparation:  None
Course was last updated on:  08/08/06
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Library:
Learning Center Core

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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Credit Available For: Units
CPE 3.0 CPE
QAS 3.0 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: Birinder S. submitted on 08/06/2009
It is well written and is easy to understand.
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