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Fraud in the Financial Statement Audit

Perry M. Henderson, CPA, MPA

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
Course was last updated on:  08/08/06
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Library:
Accounting and Audit

Technical Requirements:
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Credit Available For: Units
CPE 3 CPE
QAS 3 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: Rene S. submitted on 10/28/2009
reference and clear understanding when compared to regulations
Reviewer: Robert S. submitted on 10/09/2009
Good flow of information about the elements of fraud.
Reviewer: Krista S. submitted on 09/30/2009
Some of the exam questions were tricky so it made you have to think harder.
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