Assurance: Fraud - The Auditor's Role in Prevention and Detection
In this session you will: 1. learn about the impact of fraud, who commits fraud and why 2. Watch the reactions of an auditor whose major client has just been accused of fraud 3. Address the auditors responsibility for fraud. In particular you will learn how to: • comply with the many ...
On demand, 3 hour(s)
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In this session you will:
- Learn about the impact of fraud, who commits fraud and why
- Watch the reactions of an auditor whose major client has just been accused of fraud
- Address the auditors responsibility for fraud.
In particular you will learn how to:
- comply with the many audit requirements of auditing standard 240.
- identify and respond to fraud risk in an audit of financial statements.
- use the fraud triangle and develop fraud scenarios.
- respond to the risk of fraud in the financial statements from both a management and audit perspective. This includes the tone at the top, implementation of anti-fraud controls and the use of unpredictable audit procedures.
- evaluate the evidence obtained and draw the appropriate conclusions.
This forum is for questions specifically related to the course Fraud - the Auditor's Role in Prevention and Detection.
About the Instructor(s)
Stuart Hartley is the founder and president of FocusROI Inc., a specialized consulting firm that provides business writing, training, advisory services and quality control monitoring.
Stuart is a chartered accountant in the United Kingdom and a chartered professional accountant in Canada, and he has also worked in the United States. Prior to creating FocusROI, he was a senior audit partner at BDO. During that time, he was the national director of accounting and auditing and a member of CPA Canada's Auditing Standards Committee. He helped develop BDO's international audit methodology and has trained extensively on auditing practice and CaseWare implementation around the world. Before BDO, he spent two years on executive interchange with the office of the Auditor General of Canada, where he developed methodology for performing value-for-money assignments and performed comprehensive audits.
Stuart is the primary author of the Professional Engagement Guide (PEG) which is published annually by CPA Canada. Before that he authored the Canadian Professional Engagement Manual (C-PEM) and the Professional Engagement Manual (PEM) for over 20 years. In addition, Stuart is the author of:
- the Quality Assurance Manual (QAM), published by CPA Canada.
- the Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities; published by the International Federation of Accountants
- the Guide to Review Engagements, published by the International Federation of Accountants.
- a Risk Management Primer for Directors of Not-for-Profit Organizations and the Risk Management Toolkit for Not-for-Profit Executives, both published by the Canadian Society of Association Executives.
Stuart also publishes articles and is a popular instructor of professional training courses.