Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
ISA 240 is a core auditing standard that outlines how auditors should address the risk of fraud in financial statements. The course visits the distinction between fraud and error, explores the auditor’s role versus management’s responsibilities, and highlights the importance of professional scepticism throughout the audit process. Learners will review key concepts such as the fraud triangle, common risk indicators, and effective audit responses when fraud is suspected.
Through a combination of readings, practical video lessons, and case studies, this course ensures that you can confidently apply ISA 240 in audit situations. By the end, you will be better equipped to document, communicate, and act on fraud-related findings in line with international standards.
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Key Takeaways
Upon completion of this course, learners will be able to:
- Understand Auditor Responsibilities under ISA 240.
- Assess Fraud Risks Effectively.
- Apply Professional Scepticism and Ethical Judgment.
- Design and Implement Audit Responses to Fraud Risks.
- Document and Communicate Fraud-Related Findings.
Who Will Benefit
This course is designed for audit professionals who want to reinforce their understanding of the standard and strengthen their ability to detect and respond to fraud.
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)
Learnsignal is a fully online accountancy and finance training provider, partnering with institutes around the world to deliver expert CPD training and help accountants of all levels upskill and grow their careers. With headquarters in Dublin, and a wealth of heritage in the education and accountancy training industry, Learnsignal have quickly become one of the largest Online Training Providers in the world.