This course explores creative accounting techniques used by companies to manipulate financial statements. Participants will learn about revenue recognition and expense manipulation, as well as asset and liability misrepresentation. The course includes detailed case studies and examples, highlights ethical implications and legal consequences, and provides audit strategies for detecting and preventing these practices.
Course Publication Date:
August 07, 2024
This course is available with
NO ADDITIONAL FEE if you have an active
self study membership or
all access membership or can be purchased for
$40.00!
| Author: | Kelen Camehl |
| Course No: | ACT-GREY-27004 |
| Recommended CPE: | 4.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Basic |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Accounting
|
|
|
|
Learning Objectives
- Recognize the key motivations behind creative accounting techniques.
- Identify areas of U.S. GAAP that are most susceptible to manipulation.
- Identify techniques used by companies to manipulate revenue in financial statements.
- Recognize techniques used by companies to conceal or misstate expenses.
- Identify techniques used to manipulate asset values and liability balances.