Identifying Audit Risks - Behavioral and Management CuesCode: 27-AUDRISKSBMC

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Course Details

Pages: 23
Course Overview
This course focuses on behavioral cues and management-related red flags that auditors should be aware of. It highlights changes in employee or management behavior that might indicate potential fraud or unethical conduct. This course also examines risks associated with management estimates and representations, particularly in areas like fair value measurements and impairment testing. Auditors will learn how to assess these red flags and determine when further investigation is needed to prevent or detect fraudulent activities.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Recognize behavioral red flags that may indicate fraudulent or unethical conduct
  •  Identify management-related risks in estimates and representations that could affect audit outcomes
  •  Determine when changes in management behavior require further investigation
Category: Auditing

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of Auditing

Advanced Preparation: None
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