Detecting Financial Statement Fraud: Revenue, Earnings, and Expense Manipulation

Detecting Financial Statement Fraud: Revenue, Earnings, and Expense Manipulation
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Price: $19.99
Credits: 2.0
Prerequisite: None
Level: Overview
Model: KC123
Author: Kelen F. Camehl, CPA, MBA
Average Rating: Not Rated
Fields of study: Auditing
Format: PDF


Detecting Financial Statement Fraud: Revenue, Earnings, and Expense Manipulation

Course Overview

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.

Revision Date: New 10/27/25

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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