Fraud Risk

Auditors and Financial Statement Fraud: Lessons Learned from Real-World Cases

Course Overview
This course provides an overview of an auditors' obligation to consider the impact that fraud may have on a client's financial statements. This includes an overview of fraud-related concepts and their relevance to auditors as well as their fraud-related responsibilities. This course also includes information on several recent high-profile cases involving financial statement fraud and the fraud risk factors relevant to those cases.



Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Identify overall characteristics of fraud, fraud risk factors, and the impact on potential financial misstatements
  • Recognize authoritative guidance with respect to fraud consideration
  • Identify appropriate responses to fraud risk assessments
  • Recognize real-world examples involving financial statement misrepresentations


Prerequisites/Advanced Preparation:

None

Speaker / Author:

Michael Chris Knapp
Mich'l Chris Knapp: McLaughlin Chair in Business Ethics and Professor of Accounting, University of Oklahoma. Professor Knapp teaches principally auditing and financial accounting courses in the Price College of Business at the University of Oklahoma. He has won numerous teaching awards including the Merrick Foundation Teaching Award, the Bruce Magoon Master Teacher Award, and the Delta Sigma Pi Professor of the Year. In 1999, he was named the Outstanding Oklahoma Accounting Educator by the Oklahoma Society of CPAs. Knapp's research interests involve a wide range of policy issues related to the professional practice of public accounting and behavioral issues stemming from the auditor-client relationship. His research has appeared in The Accounting Review, Auditing: A Journal of Practice and Theory, Accounting Organizations & Society, Journal of Accounting, Auditing and Finance, Behavioral Research in Accounting, and the Journal of Accountancy. He has also published commentaries for and/or been quoted in the Los Angeles Times, The New York Times, the Dallas Times Herald, and numerous other metropolitan newspapers. The eighth edition of his auditing casebook, Contemporary Auditing, Issues and Cases, was recently released by South-Western/Cengage. That textbook has been adopted by hundreds of universities in the United States and abroad.

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Price (USD)

Standard: $49.90

Details

Course Code : 99KNA17

Release Date : 05/08/2019
Expire Date : 05/08/2021
Credits :
CPE 2.00
QAS 2.00

Length : 1hr 40min
Course Level : Basic
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Auditing

Theme : Fraud Risk

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