Identifying Audit Risks - Behavioral and Management Cues

Course Overview
This course focuses on behavioral cues and management-related red flags that auditors should be aware of. It highlights changes in employee or management behavior that might indicate potential fraud or unethical conduct. This course also examines risks associated with management estimates and representations, particularly in areas like fair value measurements and impairment testing. Auditors will learn how to assess these red flags and determine when further investigation is needed to prevent or detect fraudulent activities.  

Learning Objectives
Upon completion of this course, 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
 

Revision Date:  NEW 1/24/25

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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