Live onlineAdvanced4 weeks8 sessions x 1.5 hours
Creative Accounting
Creative accounting practices, and how far they comply with international accounting and auditing standards
Live online over four weeks, delivered in Arabic. Sessions are recorded and every trainee keeps replay access for one year. A certificate is issued on completion.
Taught by Dr Emad Tantawy.
Outline
- 01 Creative accounting: concept, causes, and the Enron collapse
- 02 Creative accounting techniques and their effect on disclosure
- 03 Earnings management: practices and inflating revenue and profit
- 04 Reducing expenses and losses, lawful and unlawful earnings management, and the role of IFRS
- 05 Accounting deception and financial fraud in revenue and expenses
- 06 Financial fraud in inventory, asset valuation and purchasing
- 07 The auditor's analytical review: planning, tests and significant variances
- 08 Applying analytical review to cash, inventory, sales and collection, HR and purchasing
What you will be able to do
- Creative accounting practices and how far they comply with international accounting and auditing standards
- The different forms of financial embezzlement and accounting deception
- Diagnosing and predicting financial fraud risk through real cases and practice
- Identifying financial irregularities and the procedures that detect each type
- Policies and controls that contain fraud risk from earnings management
- How professional bodies and international auditing standards treat fraud, corruption and embezzlement
Your instructor