March 20, 2024


2 Total CPE Credits


Audit 201: Fraud Risk - Minimum Audit Requirements

  • Instructor

    Jennifer Louis

Learning Objectives

Upon completion of this course, you will be able to...

  • Recall the various types of fraud relevant to a financial statement audit
  • Recognize the symptoms of fraud and how to identify risk of material misstatement due to fraud
  • Recall appropriate responses to identified fraud risk
  • Identify the requirements related to fraud and noncompliance in various generally accepted auditing standards

Major Topics

The major topics covered in this course include:

  • The expectation gap with financial statement users regarding the auditor's responsibilities for preventing and detecting fraud
  • Fraud inquiries and engagement team discussion points
  • Fraud risk on an audit
  • Testing journal entries and other tests for management override
  • Required fraud and noncompliance communications by various auditing, including communications required by Government Auditing Standards, PCAOB Audit Standards, and International Standards on Auditing

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • A&A

Advanced Preparation


Intended Audience

Appropriate for beginning or experienced staff auditors or any experienced professional who needs a reminder about fraud risk audit requirements.


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 89 89
  • ASCPA Non-Member

    $ 139 139
    Your Price

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