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Forensic Accounting: Fraudulent Reporting and Concealed Assets

Author/Moderator: Michael Connelley, CFE, CPA
Publisher: AICPA
Availability: Varies by Format (See Below)
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Description

Available Formats:  Text | On-Demand | See All

Forensic accountants know all too well the increasing pressure to accurately detect fraudulent financial reporting and to preemptively redesign internal controls to prevent misappropriation of assets. The unique combo of recent economic news and events, plus the endless spotlight of major business failures and scandals only perpetuate the forensic accountant's burden. Recognizing fraudulent or deceptive practices is not always easy, but this course will sharpen your forensic skills with techniques to uncover fraudulence in all of its guises.

Topics Discussed:

  • Role of the forensic accountant
  • Development of the engagement agreement
  • Common fraud scams
  • Sources for corroborating data
  • Testifying as an expert
  • Analytical and investigative techniques
  • Approaches to detect under/overvalued assets
  • Development of a written report

Learning Objectives:
When you complete this course you will be able to:

  • Describe the differences between the role of the forensic accountant and traditional accountant.
  • Name the foundational components of AU-C Section 240.
  • Explain how to use forensic techniques to ferret out fraudulent activity.
  • Recall analytical and investigative techniques used in forensic engagements.
  • Recognize the importance of chain of custody in handling critical documents reviewed in the process.
  • Prepare an effective written forensics report
  • Demonstrate best practices to improve your success and credibility on the witness stand.

Prerequisite: Experience in accounting and financial reporting

Advanced Preparation: None.

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NASBA Field of Study: Accounting
Level: Intermediate
Recommended CPE Credit: 7 - Text; On-Demand - 4.5
Forensic Accounting: Fraudulent Reporting and Concealed Assets
Text , 2014
Product# 732000
Availability: In Stock
Regular:$181.25
AICPA Member:$145.00
Your Price:$181.25
Forensic Accounting: Fraudulent Reporting and Concealed Assets
CPE On-Demand , 2014
Product# 158020
Availability: Online Access 1 Year
For registered users only
Regular:$106.25
AICPA Member:$85.00
Your Price:$106.25
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