The Components of Fraud | AR-C Section 70 Preparation of Financial Statements (E2604059)

This program combines real-world fraud case analysis with a practical overview of AR-C Section 70. Attendees will explore how fraud occurs and gain clarity on preparation of engagement requirements for financial statements.

DESIGNED FOR

CPAs and accountants in public and private accounting

BENEFITS

HIGHLIGHTS

• Analyze fraud cases, including how schemes are carried out, concealed and uncovered.
• Examine fraud risk factors: motive, opportunity, rationalization and capability.
• Review AR-C Section 70 applicability and key preparation engagement requirements.
• Understand engagement letters, disclosures and disclaimer language.
• Explore independence considerations and departures from reporting frameworks.

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