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Auditing For Fraud

 Various
 
2.0
Registration is Open
Member Price
$79.00 Regular Registration
Your Price
$109.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Thu, 06/05/2025 from 7:00 pm to 9:15 pm
 Sat, 06/14/2025 from 10:00 am to 12:15 pm
 Sat, 06/14/2025 from 1:00 pm to 3:15 pm
 Mon, 06/23/2025 from 3:00 pm to 5:15 pm
 Fri, 07/11/2025 from 4:00 pm to 6:15 pm
 Tue, 07/29/2025 from 10:00 am to 12:15 pm
 Fri, 08/01/2025 from 12:00 pm to 2:15 pm
 Mon, 08/18/2025 from 2:00 pm to 4:15 pm
 Fri, 09/12/2025 from 4:00 pm to 6:15 pm
 Mon, 09/29/2025 from 10:00 am to 12:15 pm
 Sat, 10/04/2025 from 12:00 pm to 2:15 pm
 Fri, 10/17/2025 from 2:00 pm to 4:15 pm
 Mon, 11/03/2025 from 4:00 pm to 6:15 pm
 Wed, 11/26/2025 from 10:00 am to 12:15 pm
 Sat, 12/06/2025 from 12:00 pm to 2:15 pm
 Fri, 12/12/2025 from 2:00 pm to 4:15 pm
Designed For:

External and Internal Auditors, Fraud Examiners

Prerequisite:

None

Auditors are required by Generally Accepted Auditing Standards to perform audit procedures to determine if the financial statements are materially misstated due to error OR FRAUD.  Unfortunately, in the past the profession has focused on misstatements due to errors and largely ignored to possibility of misstatements due to fraud.  While SAS No. 122, AU 240, Consideration of Fraud in a Financial Statement Audit sets forth the procedures that auditors are required to perform in each audit to determine if the financial statements are materially misstated due to fraud, this program presents a practical approach to making such a determination.  It’s not a substitute for the requirements in SAS 122, AU 240, but rather an informal supplement to the standard with some common-sense procedures which are designed from my over 30 plus years of directing fraud investigations.  After attending this session, you will more than likely never look at a financial statement audit the same way.

Delivery Method: Individual webcast
CPE Credit: Auditing
Program Level: Intermediate

Sponsors

For Technical Support: 
Please contact the ACPEN Help Desk at (877) 602-9877, [email protected]   or visit https://vscpa.acpen.com/Support/. The Help Desk is available by phone 24/7, 365 days a year. Allow 1 business day for email

Objectives

  • Understand the common myths about fraud
  • Recognize the importance of observation
  • Obtain information without asking questions
  • Describe the number one reason fraud is able to be successful
  • Assess the possibility of fraud based on risk
  • Maintain professional skepticism

Speakers

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.