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Considerations of 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, 07/10/2025 from 2:00 pm to 3:53 pm
 Wed, 07/30/2025 from 4:00 pm to 5:53 pm
 Wed, 08/13/2025 from 10:00 am to 11:53 am
 Fri, 08/29/2025 from 12:00 pm to 1:53 pm
 Tue, 09/09/2025 from 2:00 pm to 3:53 pm
 Tue, 09/30/2025 from 7:00 pm to 8:53 pm
 Fri, 10/03/2025 from 10:00 am to 11:53 am
 Fri, 10/24/2025 from 12:00 pm to 1:53 pm
 Thu, 11/06/2025 from 2:00 pm to 3:53 pm
 Fri, 11/21/2025 from 4:00 pm to 5:53 pm
 Tue, 12/02/2025 from 10:00 am to 11:53 am
 Tue, 12/09/2025 from 12:00 pm to 1:53 pm
Designed For:

Accounting Professionals

Prerequisite:

None

This course provides an in-depth exploration of AU-C 240, Consideration of Fraud in a Financial Statements Audit. Participants will gain practical insights into identifying, assessing, and responding to fraud risks within the context of financial statement audits. Through engaging lectures, real-world examples, and case studies, the course examines the nature and characteristics of fraud, including fraudulent financial reporting and misappropriation of assets. It also delves into the auditor's responsibilities under AU-C 240 for planning and performing audits with fraud considerations, techniques for identifying fraud risk factors and assessing risks of material misstatement, and methods for designing and implementing effective audit procedures. Additionally, participants will explore best practices for communicating and documenting findings related to potential or identified fraud. Ideal for auditors at all experience levels, this course equips attendees with the knowledge and tools necessary to navigate fraud-related complexities and maintain audit integrity.

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

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

  • Identify the components of the fraud triangle and their role in financial fraud
  • Recall AU-C 240 requirements for addressing fraud risks in audits
  • Recognize red flags and patterns of fraud
  • Recall audit techniques to address identified fraud risks effectively
  • Recognize best practices for documenting, communicating, and escalating fraud findings.

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.