Last updated 6/2022
MP4 | Video: h264, 1280x720 | Audio: AAC, 44.1 KHz
Language: English | Size: 438.18 MB | Duration: 1h 10m
To understand errors and frauds and to know more about types of errors and frauds
What you'll learn
Frauds and errors and the methods through which they are perpetrated
Requirements
No
Description
There are several different types of errors in accounting. Accounting errors are usually unintentional mistakes made when recording journal entries.Small accounting errors may not affect the final numbers in financial statements. Or they might cause major distortions in the overall figures. These types of errors require lots of time and resources to find and correct themThe integrity of the information in accounting system is only as good as the data entered. This means including an item in the appropriate account, applying the correct description or code for the item, and entering the correct amount. Accounting errors can result from simple mistakes or misunderstanding accounting rules.Fraud in audits is when an entity is found to have illegally altered financial statements to manipulate its financial health or to hide profit or losses. It is severely punished since fraud undermines the trust that is the bedrock of the global financial system.Financial statement fraud is the deliberate misrepresentation of the financial condition of an enterprise accomplished through the intentional misstatement or omission of amounts or disclosures in the financial statements to deceive financial statement users.Please go through the curriculum thoroughly before purchasing the courseThe following topics are covered in this course:1.Errors of omission2.Errors of commission3.Errors of principle4.Compensating errors5.Self revealing errors6.Non Self revealing errors7.Intentional errors8.Unintentional errors9.Concealed errors10.Unconcealed errors11.Errors affecting trial balance12.Employee fraud13.Managemnet fraud14.Misappropriation of assets15.Misappropriation of goods16.Defalcation of cash17.Window dressing18.Fraudulent financial reporting19.Management override of controls
Overview
Section 1: Introduction
Lecture 1 Introduction
Lecture 2 Classification of errors
Lecture 3 Errors of commission
Lecture 4 Errors of Omission
Lecture 5 Errors of principle and compensating errors
Lecture 6 Errors-Summary
Section 2: Fraud
Lecture 7 Introduction
Lecture 8 Skimming
Lecture 9 Channel Stuffing
Lecture 10 Teeming and lading
Lecture 11 Other frauds
Lecture 12 Frauds in financial statements
Lecture 13 Frauds in financial statements-2
Lecture 14 Fraud charts
Section 3: SA 240 Concepts
Lecture 15 Types of frauds
Lecture 16 Frauds
Students and professionals
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