Identify the schemes used to misstate revenue, inventory, asset overstatements, estimates, and other accountsDistinguish suspicious journal entriesRecognize the red flags associated with fraud schemes concerning revenue, inventory, asset overstatements, estimates, and other accountsApply analytical procedures to detect various types of fraudCompare particular fraud schemes to landmark cases Highlights
Distinguish financial reporting fraud from misappropriation of assets. Highlight common schemes involving one or both types of fraud. Review several high-profile cases as well as other real world situations to emphasize the CPA's role and responsibility.Examine the methods used to perpetrate and disguise schemes, how the fraud was detected, and the consequences. Explore the CPA's role in prevention and detection of both types of fraud.
Registration
PICPA Member: $150 Nonmember: $201
More Information
Course No.
4203863C
Level:
Overview
Prerequisites:
None.
Notes
None
Speaker(s)
Nancy Rix
California Society of CPAs
Nancy Rix is a partner at
Dickerson Rix & Company, LLP, a full-service audit and tax firm in San
Diego. A former senior manager at Ernst & Young and PWC, Nancy works
with clients in a variety of industries, including distribution, health
care, manufacturing, and non-profit. Nancy is a CPA, has an MBA from the
University of Chicago, is a member of the AICPA and the California Society
of Certified Public Accountants, is a member of the CalCPA state AP&AS
committee, and is a speaker on various A&A topics, including revenue
recognition.