Fraud and Going Concern 2021

WHAT YOU WILL LEARN

By the end of this event the attendee should:  

• • Understand that crucial parts of the accountant’s and auditor’s work have been affected by the current pandemic;
  • Understand the impact of technology advancements on fraud perpetration and detection;
  • Understand that there is an expectation gap w.r.t public perceptions and the auditor’s responsibilities for fraud and going concern; and
  • Know how to deal with fraud and going concern in audits of less complex entities.

DESCRIPTION

It is evident that the control environments of many business entities have been negatively impacted by the current pandemic. It is also true that as a result of this pandemic, the nature of evidence collected by auditors is now different.

The two issues above raise concerns over the perpetration of fraud by companies as well as the difficulties faced by the auditor in determining going concern of clients’ businesses.

The IAASB recently hosted three virtual roundtables during which issues and challenges related to fraud and going concern where tackled. All accounting professionals need to ensure that they are up to date with the latest challenges and developments being discussed by thought leaders and field experts. 

Register to join us as we discuss fraud and going concern and how this is affecting every accountant and auditor.

PRICE

The following pricing apply:

Ad hoc: R475 for this webinar
Subscription: N/A

Study unit 1

Background

Study unit 2

IAASB’s roundtables – a summary

Study unit 3

Fraud and how it’s perpetrated

Study unit 4

How tech advances have impacted fraud perpetration and detection

Study unit 5

Auditor’s responsibility for determining going concern

Study unit 6

The expectation gap

Study unit 7

Dealing with fraud and going concern issues 

REQUIREMENTS

There are no preconditions for this course.
Moderate level.
Recorded webinar made available on a specified date

PRESENTER

By attending this webinar, you will be provided with:
– Summarised slide presentation.
– Reference documents and / or course material where available.
– Access to a technical knowledge base.
– Recorded webinar that includes an expert presenter and participant interaction.