This course introduces the user to the concept of fraud as it applies to financial reporting. The course will discuss the common characteristics which could cause fraud to exist within a company, the indicators of fraud and the auditors’ responsibility with respect to fraud risk within the organization.

"IMPORTANT: This course, previously titled " Fraud Risk in a Financial Statement Audit v2.1," has been republished in our current course platform. Please be aware that the content is the same, with only minor updates. If you have already received credit for this course, you cannot receive credit again. 

Please note that this product will expire either on 05/31/2026 or one year from the date of purchase (whichever occurs first). Educator discounts do not apply to this product.