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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.
Auditors of not-for-profit entities and governments and industry professionals interested in fraud
Basic knowledge of the not-for-profit and government environment
237 Lancaster Ave, Devon, PA 19333
Phone: (800) 778-7436 | FAX: (610) 688-3977