Resources, CPE products on fraud prevention and detection.
The AICPA Antifraud and Corporate Responsibility Resource Center, available at www.aicpa.org/antifraud.
Corporate Ethics for Financial Managers: Navigating with Case Studies and Practical Solutions (No. 029880CPA03). A series of nine case studies that illustrate real-world ethical dilemmas. Price: $49 member/$61.25 non-member.
Financial Reporting Fraud: A Practical Guide to Detection and Internal Control (No. 029879CPA03). This guide provides illustrations and examples of fraud concepts and references research findings and authoritative literature. Price: $49 member/$61.25 non-member.
Revenue Recognition: Guidance, Implementation, and Fraud Concerns (No. 181200CPA03) provides guidance in identifying the differences between aggressive accounting and financial fraud and the point at which aggressive accounting practices become fraudulent. Recommended CPE credit: 6. Format: VHS tape/manual. Price: $128 member/$160 non-member.
Fraud Detection in a GAAS Audit--SAS No. 99 Implementation Guide (No. 006613CPA03) provides detailed information, examples and best practices for implementing SAS No. 99. Price: $69 member/$86.25 non-member.
Fraud and the Financial Statement Audit: Auditor Responsibilities Under New SAS (No. 731811CPA03, text; No. 181811CPA03, videocourse; No. 181820CPA03, DVD). Recognize how the new fraud standard differs from the prior standard and the effect on your audit experience. Estimated CPE Credit: 8...
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