Even though “fraud” is the forbidden “F word” in auditing, this course should not be forbidden! In this CPE eligible (1.0 hour) eLearning course, we will explore an auditor’s responsibilities for considering fraud in an audit, including the process to identify a fraud risk, how to respond to an identified fraud risk, and how to appropriately communicate any (suspected) fraud. If you are an auditor who audits financial statements in accordance with Public Company Accounting Oversight Board (PCAOB) auditing standards, U.S. generally accepted auditing standards (U.S. GAAS), or International Standards of Auditing (ISAs), this course is a must! This course covers the following U.S. GAAS and PCAOB standards: AU-C 240 and AS 2401.