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Fraud and the Financial Statement Audit: Auditor Responsibilities Under
SAS 99

In this course, you will learn the conceptual framework necessary to understand the characteristics of fraud. Use a new risk assessment approach to detecting fraud to improve your audit performance. Learn More>>

Membership

Membership is not required to access the content and tools on the AICPA's Antifraud and Corporate Responsibility Center.

AICPA members and members of AICPA audit quality and member interest centers, have access premium content and tools on various other AICPA Web sites, as well as numerous other benefits.

View information on AICPA membership benefits or join the AICPA.