Auditing for Fraud
Saturday, June 20, 2026
3-5:15 p.m. Central
2 CPE (2 technical)
Course code: 26WA-2733
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Auditors are required by Generally Accepted Auditing Standards to perform audit procedures to determine if the financial statements are materially misstated due to error OR FRAUD. Unfortunately, in the past the profession has focused on misstatements due to errors and largely ignored to possibility of misstatements due to fraud. While SAS No. 122, AU 240, Consideration of Fraud in a Financial Statement Audit sets forth the procedures that auditors are required to perform in each audit to determine if the financial statements are materially misstated due to fraud, this program presents a practical approach to making such a determination. It's not a substitute for the requirements in SAS 122, AU 240, but rather an informal supplement to the standard with some common-sense procedures which are designed from my over 30 plus years of directing fraud investigations. After attending this session, you will more than likely never look at a financial statement audit the same way.
Major subjects
Learning objectives
-
Understand the common myths about fraud
-
Recognize the importance of observation
-
Obtain information without asking questions
-
Describe the number one reason fraud is able to be successful
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Assess the possibility of fraud based on risk
-
Maintain professional skepticism
Who should take this program?
- External and Internal Auditors, Fraud Examiners
Pricing
|
Standard Member Fee |
$79.00
|
 Standard Nonmember Fee |
$79.00
|
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nonmember.
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$79.00
(Standard Nonmember Fee).
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Instructor
Dennis Dycus, CPA, CFE, CGFM
Location
Online
Area
of study
Accounting & audit
Field(s)
of study
Auditing - Technical (2.0)
Level
Intermediate
Format
Group Internet Based
Sponsor
NASBA ID#: 107810
Prerequisites
Prereq.
None
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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