Introduction to Financial Statement Fraud → Fraud, error and material misstatement

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Module 1 - Concepts, actors and risk conditions
4 Items
Explain the nature of financial statement fraud, its financial-statement effects and the responsibilities that frame a sceptical review.
Module 2 - Indicators, preliminary analysis and response
4 Items
Use financial and non-financial indicators to form testable propositions, obtain corroboration and communicate a controlled preliminary conclusion.
Applied case - Crescent Shore Foods Ltd.
1 Item
This is an original fictional scenario developed for FCPAS. Any resemblance to an actual person, organisation or event is coincidental.
- 3.1
  Crescent Shore Foods Ltd.
  3 Days
Glossary & References
1 Item
- 4.1
  Glossary & References
Introduction to Financial Statement Fraud: Final Assessment
1 Item
The final assessment is additional to the 240 credited learning minutes. A score of at least 80% is required.
- 5.1
  Introduction to Financial Statement Fraud: Final Assessment
  30 Minutes10 Questions