Detecting Financial Statement Fraud - Revenue, Earnings, and Expense ManipulationCode: 27-DFSFREV

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Course Details

Pages: 36
Course Overview
This chapter provides an overview of common methods of manipulating revenue and earnings, which can mislead stakeholders and distort financial statements. It covers inflating earnings through non-recurring items, overstating deferred revenue, backdating transactions, and using fraudulent journal entries.

Learning Objectives
Upon completion of this chapter, you will be able to:
  •  Identify common methods of manipulating revenue and earnings in financial statements
  •  Recognize indicators of inflating earnings with non-recurring items and overstating deferred revenue
  •  Distinguish between legitimate and fraudulent journal entries
  •  Recognize indicators of backdating transactions and how they can impact financial reporting
Category: Auditing

Recommended CPE Hours: 2

Level of knowledge: Overview

Prerequisite: General understanding of Auditing

Advanced Preparation: None
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