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Financial Statement Misrepresentations-Part 2

Author/Moderator: Sandy Johnigan, CPE, CFF, CFE; Ron Durkin, CPA, CFF, CFE
Publisher: Other
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This course begins with an overview of fraud from a legal perspective and presents real-life examples of particular fraud schemes.  Learn about accounting standards applicable to fraud investigations; requirements of auditors to investigate fraud; and common investigative techniques.  Also discussed is consultant vs expert; evidence; summarizing your work product into a report; and trial demonstratives.


  • Be able to differentiate between civil and criminal fraud
  • Become familiar with case studies illustrating particular fraud schemes
  • Lean the key points in SAS 99 regarding financial statement misrepresentations
  • Leant the seven investigative techniques generally used to uncover and identify fraudulent conduct
  • Know the common investigative procedures used routinely by forensic accountants

Note on Course Access: You will receive an email within one business day that will contain a user ID, a password and instructions on how to access this course.

NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 2.5
Financial Statement Misrepresentations-Part 2
CPE On-Demand
Product# 154130
AICPA Member:$90.00
Your Price:$112.50
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