COMPREHENSIVE ISSUES IN FORENSIC ACCOUNTING AND FRAUD AUDITING

Catalog description

This course examines fraud and the tools to investigate issues of fraud and professional ethics. It teaches the essential techniques of fraud examination through the use of real life examples. The student will understand the framework of specific rules related to the auditing and accounting profession in regard to auditing assets, liabilities, revenue and related party transactions utilizing computerized auditing procedures. Students will acquire a thorough understanding of the requirements of AU-C 240: Characteristics of Fraud and the Responsibility for the Prevention and Detection of Fraud. (Case studies applying forensic accounting analysis will be used in this course.)