Auditor's Responsibilities Regarding Fraud

Auditing Theory: Concept and Practice Tutorial Series covers the necessary skill and knowledge that will help in passing the CPA Licensure Exam and information that will guide auditors in performing auditing and related services.
This video aims to help the viewers understand and review the auditor's responsibilities with regard to fraud that may result in material misstatements to the entity's financial statements.
Hi guys! The following list provides the topics discussed in this tutorial.
0:00 - Start
0:35 - Definition of Fraud
5:50 - Auditor's Responsibility Regarding Fraud
7:50 - Client Responsibility Regarding Fraud
9:23 - Types of Fraud
15:15 - Examples of Fraud
18:25 - Fraud Risk Factors
25:58 - Detection Risk Regarding Fraud
29:15 - Audit Objectives Regarding Fraud
32:20 - Professional Skepticism
37:55 - Discussion among the Engagement Team
41:39 - Risk Assessment Procedures Fro Fraud
46:20 - Identification and Assessment of Risk of Material Misstatements Due to Fraud
49:50 - Auditor's Responses to Assessed Risk
57:25 - Evaluation of Audit Evidence in Relation to Fraud
1:01:35 - Withdrawal From Engagement Due to Fraud
1:04:15 - Management Representation
1:06:30 - Communications to Management and Those Charged with Governance
1:10:50- Communications to Regulatory and Enforcement Authorities
1:13:31 - Documentations in Relation to Fraud
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[@rosejanee.matampale9321]

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[@honmameiko6740]

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[@vanessaarambala8945]

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[@juvygarcia5302]

Thank you po. Next topic po sana about auditing planning and consideration of internal control. Godbless

[@joyacosta9662]

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[@Akawnting]

Thank you din for the support. Sana makatulong sayo. :)

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[@Akawnting]

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[@arigonz]

Thank you po Sir.
Nga pala Sir ask ko lang po kung anong book ang gamit niyo for the discussion?

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[@alferezcabertechannel6716]

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[@gicellearce6374]

patulong naman po

[@Akawnting]

Hi Gicelle, how may we help you?