Fraud in Small-to-Medium-Sized Entities (PM)
Due to the limited number of qualified professionals, many small to medium
sized entities struggle with maintaining an adequate internal control structure.
In addition, many auditors struggle with assisting their clients during the
audit process while maintaining their independence and professional
skepticism. This course includes an overview of the auditor’s responsibilities
related to financial statement fraud, and also includes information relevant to
management’s responsibility for fraud and internal controls.
2016 AICPA OUTSTANDING DISCUSSION LEADER!!
• Internal controls in small- to medium-sized entities.
• Professional standards and requirements
When you complete this course you will be able to:
• Identify key points related to the auditor’s responsibilities related
to fraud during a financial statement audit.
• Recognize ways to address common fraud committed within an
Practitioners and financial
for preventing, detecting,
and dealing with financial