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Consideration of Fraud in a Financial Statement Audit

Monday, January 6
 2:30pm - 4:30pm

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2.00 Credits

Member Price $89.00

Non-Member Price $124.00


One of the most significant challenges facing auditors is the prevalence of fraud that exists in today’s business environment. All auditors should have a working knowledge of the requirements in professional literature regarding fraud. We will cover the issues that all auditors need to know about fraud and the people who commit fraud. This course will provide horror stories about frauds that have occurred and how they were detected. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.


After attending this presentation you will be able to:

  • Identify auditor's requirements related to fraud in a financial statement audit
  • Recall core concepts fundamental to obtaining sufficient and appropriate audit evidence related to fraud in a financial statement audit
  • Recognize the key component s of the fraud risk triangle
  • Recognize some indicators of fraud
  • Identify key prevention measures that organizations can implement to attempt to prevent fraud
  • Recall significant requirements of AU-C 240, Consideration of Fraud in a Financial Statement Audit


The major topics that will be covered in this course include:

  • The auditor's responsibilities for fraud when performing an audit as contained in AU-C 240, Consideration of Fraud in a Financial Statement Audit
  • Reviewing the components of the fraud triangle
  • A Fraud Prevention Checklist to be used by auditors and shared with their clients
  • A review of how selected fraud were uncovered in small and medium size entities, including for-profit organizations, not-for-profit organizations, and governmental entities
  • Other important matters covered in AU-C 240

Designed For

Any accounting professional that desire a better understanding of fraud.






You will receive an email from CPA Crossings via Webex with instructions to access the webinar.


Leader Bios

Daniel Bradley

AICPA Instructor Biography Daniel W. Bradley, CPA Young, Oakes, Brown, & Co., P.C./Altoona, Pennsylvania Dan Bradley is a principal with the regional certified public accounting firm of Young, Oakes, Brown & Co. P.C. in Altoona, Pennsylvania. He has extensive experience in performing audits of for-profit as well as governmental and not-for-profit organizations subject to the Single Audit Act and OMB Circular A-133. In addition, he has extensive experience dealing with entities (governmental units, not-for-profit organizations, and for-profit organizations) subject to the requirements of Government Auditing Standards. Dan holds a Commonwealth of Pennsylvania license to practice as a Certified Public Accountant, and received his Bachelor of Science degree in Accounting from Pennsylvania State University where he graduated with highest distinction. Mr. Bradley is a member of the American Institute of Certified Public Accountants (AICPA), the Pennsylvania Institute of Certified Public Accountants (PICPA), and the Institute of Management Accountants. He is also a long time member of the PICPA’s Local Government Accounting and Auditing Committee. As of June 1, 2007, Mr. Bradley was elected to the PICPA’s Ethics Committee. Mr. Bradley has also served as past president of his IMA chapter, as well as serving as a member of the Executive Committee of the Pennsylvania Economy League. Mr. Bradley was a past President of the Altoona Chapter of the American Business Club as well as being a member of his local March of Dimes board. In addition, Mr. Bradley has previously been an adjunct associate professor at Saint Francis College in Loretto, Pennsylvania where he is a past recipient of the Continuing Education’s Instructor of the Year Award. Mr. Bradley has been a frequent speaker and panelist on various governmental and not-for-profit programs for the AICPA, numerous state societies, the St. Francis College’s CPE Department, and numerous local entities. Mr. Bradley is a past recipient of the Continuing Professional Education Division of the American Institute of CPA’s “Outstanding Instructor” award for courses in the Commonwealth of Pennsylvania.

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Non-Member Price $124.00

Member Price $89.00