Sequoia CPE

Fraudulent Financial Reporting

Fraudulent Financial Reporting

Description: “Management fraud” and “fraudulent financial reporting” are synonymous. In general, financial statement fraud occurs through: (1) the overstatement of assets and income, and (2) the understatement of liabilities and expenses. Since the production of financial statements is the responsibility of management, financial statement fraud almost always occurs with the knowledge or consent of management. This short course deals with the different schemes associated with management fraud.

Please Note: This course material is a component of #1005, Managers and Auditors: Fraud Examination, and therefore we recommend not taking both courses in the same reporting period.

Course Info:

  • Course #: 1020B
  • Delivery: Self-Study
  • CPE Hours: 2
  • Course Level: Basic
  • Prerequisites: None
  • Advanced Preparation: None
  • NASBA Area of Study: Auditing
  • Total Pages: 39
  • Questions: 10

Course Objectives

Table of Contents

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Sequoia CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.