Self-Study On-Demand


3 CPE

Audit Challenge [2025-2026]

Self-Study On-Demand
3 CPE

Learning Objectives

  • Apply the fraud triangle to identify the perpetrator
  • Recognize fraudulent transactions
  • Assess internal control weaknesses
  • Identify red flags within the organization
  • Understand the importance of professional skepticism
  • Recommend policies to strengthen internal controls

Major Topics

  • Test of Controls
  • Professional Skepticism
  • Evaluate external auditor's opinion

CPE Credits Available

3 CPE
3
Ethics

Things to Know About This Course

Course Level

  • Basic

Prerequisites

Basic understanding of Audit Principles.

Advanced Preparation

None

Provider

CalCPA California Society of CPAs

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