CAS 240 Fraud Risk in an Audit of Financial Statements Explained скачать в хорошем качестве

CAS 240 Fraud Risk in an Audit of Financial Statements Explained

Here’s what you’ll learn in the full episode: 🔹 What fraud is (vs. error) — and the two main fraud types 🔹 The Fraud Triangle: pressure, opportunity, rationalization 🔹 Auditor responsibilities under CAS 240 — and what we are and are not responsible for 🔹 Why management override is always a significant risk 🔹 Red flags that increase fraud risk (earnings pressure, RPTs, complex estimates, weak controls, etc.) 🔹 Why related party transactions are inherently risky 🔹 How estimates and contingencies become vehicles for manipulation 🔹 A full scenario case, where we evaluate red flags step-by-step 🔹 Exactly how to respond with audit procedures at both the OFSL and assertion level. If you're studying for the CFE, working in audit, or want to strengthen your risk assessment skills, this video will give you the clarity and structure you've been looking for.