This course covers the key red flags auditors should watch for during audits. It explores risks in financial reporting, revenue recognition, internal controls, and compliance. The course helps auditors identify warning signs of potential fraud, misstatements, and issues like weak internal controls or suspicious audit evidence. It also addresses red flags in management behavior, cybersecurity, and going concern evaluations.

Learning Objectives
Upon completion of chapter 1, you will be able to:
•    Identify red flags in financial statements that suggest potential misstatements or fraud
•    Recognize common issues in revenue recognition practices that could indicate improper reporting
•    Distinguish between normal financial reporting practices and warning signs of manipulation
Upon completion of chapter 2, you will be able to:
•    Recognize behavioral red flags that may indicate fraudulent or unethical conduct
•    Identify management-related risks in estimates and representations that could affect audit outcomes
•    Determine when changes in management behavior require further investigation

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/