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This session will cover common types of financial statement manipulation across various accounts (i.e., revenue, expenses). Participants will learn about red flags associated with prevalent fraud schemes and techniques for investigating potential financial statement fraud. Session will also cover auditors' responsibilities related to fraud detection, trends in auditor malpractice litigation, and discuss case studies.
Learning Objectives:
Identify common types of financial statement manipulation
Differentiate red flags & investigative techniques
Determine auditors’ responsibilities related to fraud detection
Analyze common alleged violations & trends in auditor malpractice litigation
