Curriculum
- 5 Sections
- 7 Lessons
- Lifetime
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- Module 1: Misstatement pathways and fraud-risk assessment4 ItemsTranslate suspected reporting manipulation into assertion-level hypotheses.
- Module 2 : Targeted procedures, corroboration and reporting4 ItemsDesign basic procedures for journal entries, revenue, estimates and disclosures and evaluate their implications.
- Applied Case Study :BlueHarbour Foods Year-End Reporting Inquiry1 ItemThis is an original fictional scenario developed for FCPAS. Any resemblance to an actual person, organisation or event is coincidental.
- Glossary & References1 Item
- Investigation of Financial Statement Fraud : Final Assessment1 ItemThe final assessment is additional to the 120 credited learning minutes. A score of at least 80% is required.
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Glossary & References
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