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ENGAGE 2020


NAA305 - NAA305. Auditing Fraud Risk in the Current Environment


Dec 21, 2020 2:00pm ‐ Dec 21, 2020 2:50pm

Description

COVID-19 presents a veritable “perfect storm” for fraud risk, and auditors should be on high alert. During this session, former Auditing Standards Board chair Mike Santay and Carl Mayes, the AICPA’s Associate Director – CPA Quality & Evolution, will discuss heightened risks in the current environment and how to address them.

Learning Objectives:

  • Identify areas of heightened fraud risk in the current environment
  • Discover common challenges auditors encounter with respect to AU-C Section 240
  • Identify the intent of the standard and how the requirements should be interpreted

Learning Objectives:
  • Identify areas of heightened fraud risk in the current environment
  • Discover common challenges auditors encounter with respect to AU-C Section 240
  • Identify the intent of the standard and how the requirements should be interpreted

Speaker(s):

Category: Concurrent Session (Online)

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