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Surgent's Fraud Risk Assessment Basics

 Currently available
 
2.0
26 / S-60019
Registration is Open
Member Price
$89.00 Regular Registration
Your Price
$93.00 Regular Registration
Designed For:

Accountants who have responsibility for identifying, assessing, and responding to fraud risk on a financial statement audit

Prerequisite:

None

The financial statement auditor's overall objectives are to obtain reasonable assurance as to whether the financial statements are materially misstated due to fraud or error and to issue a report that includes an opinion. As noted in the independent auditor's report, the risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. This module will highlight the audit procedures required by professional standards to assess the risk of fraud and perform further procedures in response to fraud risk. (Please Note: This module is part of Surgent's Audit Skills Training: Level 2.)

Delivery Method: On-Demand Webcast
CPE Credit: Auditing
Program Level: Basic

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.

Objectives

 

  • Explain the various types of fraud relevant to a financial statement audit
  • Discuss the requirements related to fraud in generally accepted auditing standards
  • Describe fraud indicators
  • Perform appropriate responses to identified fraud risk

 

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.