Online Zoom - June   

The Fraud Course is designed to provide its participants with an understanding about the types of fraud that may occur that may result in material misstatement in the financial statements under audit.  The course takes an internal control-based approach to identifying fraud risks and risk factors and responding to those risks or the presence of risk factors with procedures that are specifically designed to assist auditors in determining whether fraud is occurring, and if so, whether it results in material misstatement to the financial statements.

AU-C 315, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, has been revised and the effective date is periods ending on or after December 15, 2023.  After 15 years of risk assessment requirements, many auditors still struggle with applying the standards and connecting their judgments about risks with the extent of the auditing procedures necessary.  This course will assist auditors at all levels in understanding the new responsibilities and responding to those risks.

The Governmental Accounting and Auditing Update is designed to provide its participants with a comprehensive, in-depth review of what’s happening at the GASB, AICPA, GAO and OMB, including GASB Statements and Interpretations, Statements on Auditing Standards, Auditing Interpretations, Statements on Standards for Accounting and Review Services, Ethics Interpretations, and exposure drafts, with emphasis on the practical application and impact on practitioners in small to medium sized firms and members in government.