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

    • Course Details:
    Price:  $60.00
    Field of Study:  Auditing
    Prerequisites:  Working knowledge of auditing procedures
    Level:  Overview
    CTEC course number:  None
    Course was last updated on:  07/07/2010
    [click to buy this course]
    Library:
    Learning Center Core
    Accounting and Audit

    Technical Requirements:
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    Credit Available For: Units
    CPE 4.00 CPE
    National Registry Interactive 4.00 CPE
    National Registry New Standards 4.00 CPE
    QAS 4.00 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.