Detecting Financial Statement Fraud: Revenue, Earnings, and Expense Manipulation - 2025 (Text Based)

This course provides an overview of common fraudulent practices aimed at inflating revenue and earnings, as well as manipulating expenses. It examines the tactics used by some companies to misstate revenue, manage earnings artificially, and underreport or misclassify expenses. Understanding these fraudulent schemes allows auditors to better identify signs of manipulation.

Learning Objectives:

1. Recognize common fraudulent practices used to inflate revenue, manage earnings, and manipulate expenses
2. Identify red flags and warning signs of financial statement manipulation
3. Apply auditing strategies to detect and address these fraudulent practices

Instructional Method: Self-Study

Review Date: 08/16/2025

Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%

Please Note: This course must be completed within 1 year of the date of receipt of this course for CPE Credit

Prerequisites: None

Level: Basic

NASBA Category: Auditing

Recommended CPE: 2

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FurtherEd is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.