 |
 |
 |
|
|
|
|
|
This Course is based on the book
The Financial Numbers Game: Detecting Creative Accounting Practices
by:
Charles W. Mulford & Eugene E. Comiskey
(2002
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Field of Study: |
Auditing
|
|
CPE Credit: |
20
Hours
|
|
Level: |
Basic
|
|
Prereqs: |
None
|
|
State Exceptions: |
Not Accepted in CA DC ID LA NC NM OK & VT
|
|
 |
|
 |
|
|
|
How
do I register for an Apex CPE course?
|
|
|
|
|
|
|
|
|
|
Your
Price: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Exam Only
|
$102.00
|
|
|
This course is based on a book which is not included in this price. You are responsible for obtaining a copy of this book. We no longer sell books, but have included a link to amazon.com for your convenience.
|
|
|
|
|
|
|
|
*Courses must be completed for CPE credit within one year of the date of
purchase.
|
What
is Apex CPE's refund policy?
|
|
|
|
|
|
|
|
|
|
|
|
Course
Description: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
To hide falling profits, some managers ply the flexibility found in accounting principles to alter their financial reports. Others go further and use fraud in their deception. It is vitally important that investors, analysts, and other users of financial statements detect these creative accounting practices as early as possible in order to avoid negative earnings surprises and potential share-price decline. This course identifies the steps businesses may take to misstate financial performance and identifies those situations where reported results may not be what they seem.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Course
Topics: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
Creative Accounting
|
|
|
Fraudulent Financial Reporting
|
|
|
Earnings Management
|
|
|
SEC Response
|
|
|
Financial Professionals’ Opinions
|
|
|
Detecting Fictitious Revenue
|
|
|
Aggressive Capitalization
|
|
|
Overvalued Assets & Undervalued Liabilities
|
|
|
Income Statement Classifications & Disclosures
|
|
|
Using Cash Flow as a Detection Mechanism
|
|
|
|
|
|
|
|
|
What
is Apex CPE's complaint resolution policy?
|
|
|
|