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  • Fraud Examination - DEMO
    • Topic 2
      • Title Page
      • Topic 1: An Introduction to Financial Statement Fraud
      • Topic 2: The Profession’s Focus on Financial Statement Fraud
      • Topic 3: A Framework for Detecting Financial Statement Fraud
      • Topic 4: Revenue-Related Financial Statement Fraud
      • Topic 5: Inventory and Cost of Goods Sold Fraud
      • Topic 6: Fraud Involving the Understatement of Liabilities
      • Topic 7: Overstatement of Asset Fraud
      • Topic 8: Inadequate Disclosure Fraud
      • Topic 9: Fraud Prevention
      • Topic 10: Sarbanes-Oxley
      • Topic 11: Review For Competency Exam
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    • Topic 2: The Profession’s Focus on Financial Statement Fraud
    • 2.1 IntroductionThis is the current section.
    • 2.2 Auditors' Responsibility to Detect Financial Statement Fraud: A Brief History
    • 2.3 Report of the National Commission on Fraudulent Financial Reporting
    • 2.4 SAS No. 82
    • 2.5 SAS No. 99
    • 2.6 Efforts Related to the Roles of Management, Boards of Directors, and Audit Committees
    • 2.7 Sarbanes-Oxley Act
    • 2.8 Topic Review

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