Detecting Financial Statement Fraud: Asset, Equity, and Reporting Mismanagement

Course Overview

This course covers fraudulent activities involving asset and equity mismanagement, as well as deceptive reporting practices. It highlights how companies may misstate asset values, manipulate equity, and misreport financial disclosures to mislead stakeholders. By learning to recognize these schemes, auditors can enhance their ability to detect fraud and ensure greater transparency and trust in financial statements.

Revision Date: NEW 10/6/25

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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