SAS 122, AU 240 - Consideration of Fraud in a Financial Statement Audit (MLAN18A)


  Pre Recorded Webinar
  90 minutes

Minimize the Risk of Fraud by Complying With SAS 122 / AU 240

As an auditor, finding a discrepancy in a financial statement is the easy part – deciding whether it qualifies as a fraud or a material misstatement can be challenge. It is important that auditors and audit companies stay on top of the SAS codes and AU-C sections so that they can avoid the risk of costly fines and legal action.

Join Dennis F. Dycus in this information-packed webinar where you will learn what to look for to identify the characteristics of fraud. Dycus will explain the mandatory procedures to determine if fraud has occurred, and whether it is material to the overall fair presentation of the financial statement. He will discuss the extent of your responsibility of reporting fraud, including whom you should be reporting it to. He will also clear the concept of materiality related to a material misstatement of the financial statements due to fraud.

After attending this webinar, you will be conversant with the objectives of SAS 122 and AU 240. You will be able to confidently distinguish between a fraud and a dumb mistake, and know how to format a fraud report. Plus, you’ll learn that one thing you are prohibited from saying in a fraud report.

Session Highlights:

This webinar will bring you up to speed with:

NASBA Category of Study: Accounting

Level: Basic

Who Should Attend


Watch the Video Snippet Before You Buy!
Presenter

Dennis F. Dycus, CPA, CFE, CGFM is a trainer, consultant and public speaker.

For the last several years he has developed and/or conducted training programs in all fifty states, Puerto Rico, Guam, Mexico, Canada and Europe, for organizations such as the Association of Certified Fraud Examin... More info

 


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