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Downloadable PDF

Credits: 4

Qualifies For: YB

$65

Textbook

Credits: 4

Qualifies For: YB

$80
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Auditor’s Responsibilities Related to Fraud and Abuse Under GAAS and the Yellow Book (RFA4)

  • Customer Rating
  • Field of Study
    Auditing (Governmental)
  • Level
    Intermediate
  • Credits
    4
  • Qualifies for

    YB CPE

Overview

The clarified AU Section 240, Consideration of Fraud in a Financial Statement Audit, and the Yellow Book both contain auditor responsibilities related to fraud that are applicable to audits of not-for-profit entities and governments. The Yellow Book also contains auditor responsibilities related to abuse, which is a concept not found in GAAS. In this course, we will prepare you to meet the auditor’s responsibilities related to fraud and abuse under GAAS and the Yellow Book in audits of not-for-profit entities and governments. The course materials utilize a highly illustrative and innovative format. Over a dozen focused exercises are included to provide an enhanced working knowledge of the auditor’s responsibilities related to fraud and abuse under GAAS and the Yellow Book.

Major Topics:

  • The current GAAS requirements related to fraud found in AU Section 240, Consideration of Fraud in a Financial Statement Audit
  • The current Yellow Book requirements related to fraud and abuse
  • Common conditions that indicate the financial statements may contain a material misstatement from fraud, and fraud risk factors frequently observed in not-for-profit entities and governments

Learning Objectives

  • Confidently apply today’s requirements related to fraud and abuse to audits of not-for-profit entities and governments
  • Efficiently comply with the GAAS and Yellow Book requirements related to fraud and abuse

Who should take this course:

Designed for:

Auditors of not-for-profit entities and governments and industry professionals interested in fraud

Prerequisite:

Basic knowledge of the not-for-profit and government environment

Advanced Preparation:

None

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