CPE & Event Catalog

Differentiating risks faced when performing nonaudit services, such as reviews, compilations, preparing financial statements, bookkeeping, tax return preparation, and similar. Best practices for preventing quality control concerns that could lead to peer review deficiencies or malpractice claims. Establishing an understanding with the client to minimize misunderstandings as to the nature and scope of engagements. Explain situations when independence should be appropriately safeguarded when performing nonattest services.

The nature of fraud. The fraud triangle. Characteristics of fraudulent behavior. The impact of dominance in behavior. Ethics as learned behavior. The CEO-CFO relationship. The role of emotions in triggering fraudulent behavior. What fraud perpetrators desire.

Properly identifying, assessing, and responding to risk.

SSARS and nonattest services.

Businesses receiving government assistance.

Types of fraud. Definition of fraud. Why fraud occurs and who commits it. Fraud on audits of financial statements. Fraud and reviews of financial statements. The worst 7 U. S. Accounting fraud cases to date. Fraud and information technology. Fraud and best practices for a CPA.

Importance of quality control on audits. Why engagement budgets are not used, and how to overcome the barriers to success. Determining useful budget amounts to use as a tool. Better engagement scheduling tips for improved efficiency. Making sure the client is ready on the first day of the audit. Delegating for professional development and leveraging audit hours. Handling difficult delegation scenarios. Better engagement wrap-up tips and techniques.

Comparing the audit standards.

ERTA and TEFRA. Exchanging vs. installment sales. Code language. Qualified transaction. Like-kind property, and more.

What is a remote audit? Remote audit tools. Remote audit planning. Skepticism.

Small audits made easy and profitable. Saving time with quality control. Developing cost-beneficial audit strategies. Audit planning for profits. Illustrative practice aids.

Financial success, retaining clients through superior client service, and developing other professionals.

Dewy and LeBouef. ContinuityX. Financial statement fraud. Auditor deception cases.

February 2024 Government Auditing Standards.

How to mitigate the risk of cybersecurity threats.

Understanding the importance of data analytics in modern business environments. Generating and interpreting data analytics using everyday applications such as Microsoft Office Excel and Microsoft's Power BI platform. Using regression analysis to create and validate forecasts and projections.

Maintaining productivity during unassigned time. Typical constructive feedback comments for staff auditors. Setting professional development goals to become a star performer. Case studies related to difficult scenarios typically encountered by staff accountants. Managing time and assigned tasks. Tips for audit professionals for both short- and long-term success.

Revenue and earnings manipulation. Non-recurring items. Detecting improper use of non-recurring items. Overstating deferred revenue. Common mistakes in deferred revenue. Intentional mistakes in deferred revenue. Detecting intentional misstatements in deferred revenue. Backdating transactions. Detecting backdating, and more.

Effective internal controls for small businesses. Koss corporation.

The accounting, reporting, and performance issues associated with the attest services of compilations and reviews.