Surgent's Assessing Fraud Risk in a Financial Statement Audit (Audit Skills Training - Level 3) (A3M2)

Description

The financial statement auditor's overall responsibility is to obtain sufficient appropriate audit evidence to obtain reasonable assurance as to whether the financial statements are materially misstated due to fraud or error. The difficulty is that there are inherent limitations related to detecting fraud due to deliberate schemes to conceal the intent to deceive, such as collusion. This module will highlight the audit procedures most effective in identifying, assessing and responding to fraud risk.

Designed For

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