Course Aim

Fraud is a highly controversial area, and the extent of auditor responsibility for the prevention and detection of fraud has generated considerable discussion in recent years.

This webinar aims to summarise the current extent of auditor responsibilities for fraud, as per the requirements of ISA (Ireland) 240.

It will identify examples of fraud risk factors as well as examples of circumstances that indicate the possibility of fraud.

Topics Covered

• ISA (Ireland) 240
• The difference between fraud and error
• Professional scepticism as a key audit tool

The Learning outcomes

To be able to identify and assess the risks of material misstatement of the financial statements due to fraud

Key Webinar Details:

Time: 1pm - 2pm
CPD Credit: 1 hour