Manipulation Schemes in Financial Reporting → Revenue and Timing Schemes

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Module 1 : Scheme Architecture and Affected Assertions
4 Items
Recognize major reporting-manipulation patterns and translate each pattern into account, assertion and disclosure questions.
Module 2: Evidence, Quantification and Correction
4 Items
Trace suspected schemes through source evidence and entries, calculate transparent effects and route correction and remediation through authorized governance.
Applied Case Study - Mariner Home Systems plc
1 Item
- 3.1
  Mariner Home Systems plc
  3 Days
Glossary & References
1 Item
- 4.1
  Glossary & References
Manipulation Schemes in Financial Reporting : Final Assessment
1 Item
The final assessment is additional to the 120 credited learning minutes. A score of at least 80% is required.
- 5.1
  Manipulation Schemes in Financial Reporting : Final Assessment
  1 Hour10 Questions