This course provides an overview of the various forms of financial fraud and manipulation that can distort financial statements and mislead stakeholders. It addresses tactics used by some companies to artificially inflate revenue, understate liabilities, mismanage assets, and misreport disclosures. By understanding these fraudulent practices, auditors can better identify these types of frauds and ensure more accurate and transparent financial reporting for stakeholders.

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/