Content
1.What is fraud and fraudulent financial reporting?
a) Movie “All the Queen’s Horses”
b) Definition of fraud and financial statement fraud
c) The Fraud Triangle
2.The role of financial statements
a) Information contained in financial statements
b) The process of financial reporting
c) The importance of financial information
3.Realization of financial statement fraud: Traditional recipes for “Cooking the Books”
a) Revenue-based schemes
b) Asset-based schemes
c) Expense and liability schemes
4.Detection of financial statement fraud: The role of the auditor
a) The responsibilities of the statutory auditor
b) Standards of auditing
c) Fraud detection audit procedures
d) Materiality
e) The auditor’s report and independence
5.Consequences of financial statement fraud
a) Costs of financial statement fraud at the individual level
b) Costs of financial statement fraud at the market level
c) Regulations implemented to increase the quality of audited financial statements
6.Case studies
7.Individual projects
Admission
Students from the University of Konstanz, from the University “Alexandru Ioan Cuza” of Iasi and from the Kyiv National Economic University (KNEU) can take this course.
Students who are interested in participating are advised to send an email to office.stefani@uni-konstanz.de by October 09th, 2023!
The course starts on October 23th, 2023. Students who are admitted to the course can check it out until November 20th, 2023. The deadline to unsubscribe from the course is November 20th, 2023. This means that students who do not withdraw by November 20th, 2023 and do not complete the required exam work as explained in the following will receive a grade of 5.0. To unsubscribe, students are requested to send an email to office.stefani@uni-konstanz.de by November 20th, 2023!
For detailed information, check the document below.