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Fraud Responsibilities in Audit Engagements - filmed in 2016

Individual Course Price: $175.00

Instructor: David Baker, CPA, CA

Number of PD Hours: 3

Course Code: OL19Fraud

Date: Now Available

Time: Now Available

Location: 

AJAG Online

THIS COURSE WAS FILMED IN 2016

Canadian Auditing Standards (CAS) require that every audit contain significant consideration of the possibility of fraud – either from falsified financial statements or from the theft or misuse of assets. While the likelihood of discovering a major fraud in an audit client is remote, improperly assessing the risk of fraud could result in not only practice inspection deficiencies but also embarrassment and possible legal action if a fraud has actually taken place.

The goal of this half-day course is to clarify the professional requirements relating to fraud in the performance of an audit and to provide an organized approach to the identification, assessment and response to fraud risk factors.

Topics to be discussed include:

  •  How an auditor can protect themselves from unreasonable expectations re: fraud when performing an audit
  •  Overall CAS requirements regarding fraud
  •  Symptoms of possible fraud
  •  Identification and assessment of fraud risk factors
  •  Audit response to the risk of material misstatement of financial statements due to fraud
  •  Evaluation of audit evidence and communication of results
  •  An organized approach to required audit documentation re: fraud risks

While the above material is relevant to any audit, specific emphasis will be placed on fraud as it relates to the audit of

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