Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This course examines fraud risks in financial statement audits and evolving expectations under CAS 240. Participants will explore professional skepticism, fraud risk assessment, management override, revenue-related risks, fraud indicators, journal entries, documentation, and communication responsibilities. The session highlights how auditors can strengthen fraud-focused procedures, challenge management representations, and respond when circumstances suggest possible fraud or misstatement.
Key Takeaways
Upon completion of this course, you will be able to:
- Understand key fraud-risk expectations associated with CAS 240.
- Strengthen professional skepticism throughout the audit process.
- Identify fraud indicators and risks of management override.
- Improve fraud risk assessment, audit responses, and documentation.
- Clarify auditor responsibilities when fraud risks or concerns arise.
Who Will Benefit
How to Access the Course
To access your course, visit the CPA Ontario Blackboard site and sign in using the same username and password used for the Registration Portal. You can also access your course through the Blackboard Learn app (iOS or Android).
Important: Course access begins on the date of purchase and remains available for the Access Time specified for the course under Dates and Location. Please review the access time before purchasing. Note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal, and other CPA Ontario PD policies can be found here.
Speaker(s)
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Marc Y. Tassé, MBA,FCPA,FCA,FCG, is a globally recognized authority on governance, ethics, and strategic leadership. Holder of some of the highest professional distinctions in business and governance—Fellow Chartered Professional Accountant (FCPA, FCA) and Fellow Chartered Governance Professional (FCG)—Mr. Tassé exemplifies unwavering fiduciary duty and a deep commitment to organizational integrity. In addition, he has earned advanced executive credentials from several leading international academic institutions and professional associations. An acclaimed academic and recipient of multiple awards, Professor Tassé serves as a faculty member in both the Executive MBA Program and the Faculty of Law at the University of Ottawa. In addition to his teaching responsibilities, he serves as Director of the Telfer MBA Program and as Senior Fellow for the Directors Education Certificate (CD.G) in Legal and Ethical Governance, administered by the University’s Faculty of Law. |
