Curriculum
- 5 Sections
- 7 Lessons
- Lifetime
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- Module 1 : Scheme Architecture and Affected AssertionsRecognize major reporting-manipulation patterns and translate each pattern into account, assertion and disclosure questions.4
- Module 2: Evidence, Quantification and CorrectionTrace suspected schemes through source evidence and entries, calculate transparent effects and route correction and remediation through authorized governance.4
- Applied Case Study - Mariner Home Systems plc1
- Glossary & References1
- Manipulation Schemes in Financial Reporting : Final Assessment1
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Expense, Liability and Capitalization Schemes
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