CPE & Event Catalog
Thinking Like an Auditor When Preparing Your Financial Statements ON DEMAND
Available Until
Your Desk
2.0 Credits
Determining an appropriate sense of quantitative and qualitative materiality. Identifying the critical components of the financial statements that matter most to financial statement users. Evaluating where the financial statements are most likely to contain material fraud and error and ensuring adequate internal control and monitoring to mitigate those risks.
True Sale Opinions: What You and Your Auditor Needs to Consider ON DEMAND
Available Until
Your Desk
1.0 Credits
What is a true sale opinion, and when does it come into play. True sale opinion language. What are the audit impacts from restrictions on use. Conditions for sale accounting.
Types of Financial Statement Fraud: Key Schemes and How They Are Carried Out ON DEMAND
Available Until
Your Desk
4.0 Credits
Revenue and earnings manipulation. Non-recurring items. Detecting improper use of non-recurring items. Deferred revenue. Detecting intentional misstatements in deferred revenue. Backdating transactions. Detecting backdating. Fraudulent journal entries, and more.
Unraveling Fraud Risks in Financial Statements ON DEMAND
Available Until
Your Desk
1.0 Credits
Fraud overview. Fraudulent financial reporting. Misappropriation of assets. Conditions for fraud. Management and fraud risks. Management override of controls. Ethical responsibilities and legal considerations.
Your System of Quality Management ON DEMAND
Available Until
Your Desk
2.0 Credits
SQMS 1. SQMS 2. SAS. SSARS 26. 8 components and differences from SQCS 8.