Auditors Responsibilities Regarding Fraud
>> YOUR LINK HERE: ___ http://youtube.com/watch?v=ybi4EZ-zrKs
Auditing Theory: Concept and Practice Tutorial Series covers the necessary skill and knowledge that will help in passing the CPA Licensure Exam and information that will guide auditors in performing auditing and related services. • This video aims to help the viewers understand and review the auditor's responsibilities with regard to fraud that may result in material misstatements to the entity's financial statements. • Hi guys! The following list provides the topics discussed in this tutorial. • 0:00 - Start • 0:35 - Definition of Fraud • 5:50 - Auditor's Responsibility Regarding Fraud • 7:50 - Client Responsibility Regarding Fraud • 9:23 - Types of Fraud • 15:15 - Examples of Fraud • 18:25 - Fraud Risk Factors • 25:58 - Detection Risk Regarding Fraud • 29:15 - Audit Objectives Regarding Fraud • 32:20 - Professional Skepticism • 37:55 - Discussion among the Engagement Team • 41:39 - Risk Assessment Procedures Fro Fraud • 46:20 - Identification and Assessment of Risk of Material Misstatements Due to Fraud • 49:50 - Auditor's Responses to Assessed Risk • 57:25 - Evaluation of Audit Evidence in Relation to Fraud • 1:01:35 - Withdrawal From Engagement Due to Fraud • 1:04:15 - Management Representation • 1:06:30 - Communications to Management and Those Charged with Governance • 1:10:50- Communications to Regulatory and Enforcement Authorities • 1:13:31 - Documentations in Relation to Fraud • Facebook Page: / akawntingpage • Youtube Channel: / akawnting • Visit our blog: https://akawnting.com
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