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Dec 11, 2024
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AC 6640 - Fraud Risk Management and Interrogation This course studies the responsibilities of the auditor in detecting fraud, focusing on Statements of Auditing Standards No. 53, 82, and 99. The roles and responsibilities of the audit committee, senior management, financial management, and internal and external auditors will be reviewed. Securities and Exchange Commission Staff Accounting Bulletins 99 on Materiality and 104 on Revenue Recognition will be covered. Specific fraud audit methods and checklist will be studied. In addition, students will learn about common techniques used to question individuals involved in fraudulent tax activities. Credits: 4
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