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Webcast: Fraud: Essential Audit Tools and Techniques (CAFRAUD416)
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Fraud is pervasive. It's not only critical that auditors familiarize themselves with current standards, but also they must be prepared to respond appropriately when fraud is uncovered. This course gives an overview of the general concepts of risk assessment required by current professional standards. In addition, the course will include an in-depth review discussion of the specific, fraud-related requirements including changes resulting from the AICPA Audit Standards Board's Clarity Standards.

1/5/2016
When: 01/05/2016
10:30 AM until 2:00 PM
Where: Webcast
Louisiana
United States
Presenter: Thomas E. Noce, CPA, CFE


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Registration Fees
Members $140
Non-Members $188

CPE: 4 hours
Level: Basic
Vendor: CalCPA
Category: Accounting & Auditing
Prerequisites: None
Advanced prep: None

Who should attend: Individuals responsible for planning or conducting audit engagements, and practitioners and those in industry desiring to understand current fraud-related audit requirements.

Currently, when an audit is performed in accordance with generally accepted auditing standards, a high level of assurance is provided that the financial statements are free of material misstatement caused by fraud or error. Fraud is pervasive. It's not only critical that auditors familiarize themselves with current procedural, performance and documentation standards related to fraud, but also they must be prepared to respond appropriately when fraud is uncovered. This course will provide an overview of the general concepts of risk assessment required by current professional standards. In addition, the course will include an in-depth review discussion of the specific, fraud-related requirements including changes resulting from the AICPA Audit Standards Board's Clarity Standards.

Objectives

  • Determine and implement the concepts embodied in the AICPA audit risk assessment model as it pertains to fraud.
  • Identify how the Clarity Standards have confirmed integration of fraud into the risk assessment requirements.
  • Recognize the concept of the fraud triangle.
  • Differentiate between the auditor's required response for material versus immaterial fraud risks.
  • Identify risks of material misstatement due to fraud, and select appropriate or required further audit procedures.


Major Topics
  • Integrating fraud into the audit risk assessment model.
  • Assessing and responding to the risk of material misstatement resulting from fraud.
  • What to do when your engagement team stumbles upon fraud while conducting an engagement.
  • Evaluating the appropriateness of internal controls design, specifically as it relates to fraud prevention and detection.
  • Documentation methods related to fraud risk assessments and corresponding responses.


 

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