[WEB] Deceptive Accounting Practices
The accounting profession and financial markets have been plagued during the past several years with numerous cases of financial reporting problems. This course will go through some real life examples of financial statement fraud and/or failed audits.
The course will cover how to recognize deceptive practices related to revenue recognition, detail related party and off-balance sheet schemes, and how earnings can be manipulated through inappropriate estimates.
- Overview of fraudulent activity
- Revenue recognition concerns
- Related parties and off-balance sheet schemes
- Use of estimates to manipulate earnings
Participants will be able to:
- Identify creative accounting practices used to deceive financial statement users
- Identify those risk characteristics normally associated with fraudulent financial reporting
- Emphasize improper revenue recognition practices and techniques to identify them
Practitioners in industry and in public practice
Registration for this course has passed.
Early Registration Member Fee
Applicable if you are a HSCPA member in good standing and register by September 23, 2022.
Applicable if you are a HSCPA member in good standing.
Early Registration Non-Member Fee
Applicable if you are not a HSCPA and register by September 23, 2022.
Applicable if you are not a HSCPA member.