Using case problems and analyses of questions, explore the relationship between issues that face start-ups and small businesses and fraudulent financial reporting. We'll examine the associated risks of fraud and how to address this risk. This course is ideal for CPAs that provide accounting services to start-ups and small businesses, either in industry or as a practitioner performing preparations, compilations or reviews.
Learning Objectives
• Recognize and address issues that face start-ups and small businesses
• Identify the effects on financial statements and their relationship with fraud
Major Topics
• Fraudulent financial reporting
• Business issues and risks
• Going concern uncertainties
• Related party transactions
• Misstatements
• Noncompliance with laws
• Preparations, compilation and reviews
• Client acceptance and continuation