This course provides an overview of common fraudulent practices aimed at inflating revenue and earnings, as well as manipulating expenses. It examines the tactics used by some companies to misstate revenue, manage earnings artificially, and underreport or misclassify expenses. Understanding these fraudulent schemes allows auditors to better identify signs of manipulation.

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify common methods of manipulating revenue and earnings in financial statements
•    Recognize indicators of inflating earnings with non-recurring items and overstating deferred revenue
•    Distinguish between legitimate and fraudulent journal entries
•    Recognize indicators of backdating transactions and how they can impact financial reporting
•    Identify fraudulent activities that involve understating expenses and liabilities in financial statements
•    Recognize common schemes for misclassifying financial statement items and manipulating reserves
•    Distinguish between legitimate and fraudulent lease classifications under accounting standards

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/