The Audit Fraud Triangle – Malta | ONLINE LIVE SESSION

40.00 Inc VAT

Wednesday 14 October 2020 | 14:00 (Europe/Malta)

Online Live Session

MIA Accreditation | 3 hours Core in terms of the Accountancy Board CPE scheme.

In stock

Description

The primary responsibility for the prevention and detection of fraud has always been that of management and those charged with governance. However, the auditor would still have predetermined responsibilities to reduce the risk of misstatement in the financial statements due to fraud or error to an acceptably low level as defined by ISA 240 – The Auditors Responsibilities Relating to Fraud in an Audit of Financial Statements. In this respect, it is crucial that the auditor obtains a thorough understanding of the entity and its environment as per guidance provided by ISA 315. The objectives of this sessions will be to understand the various types of fraud and the conditions that are generally present when there are material misstatements in the financial statements whilst clearly establishing the difference in roles for fraud detection and prevention between management and the auditor in charge. It is crucial for an auditor to consider the circumstances which may result in fraud as put forward by the Audit Fraud Triangle.

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Speaker

Paul Spiteri graduated as a qualified accountant from the University of Malta in 2015, and is an Associate of the Malta Institute of Accountants. He is also a Certified Public Accountant and holds a practicing certificate in auditing.

Paul joined Nexia BT in 2011, during his university studies, in which period he started to gain significant experience in auditing various companies in various sectors and has also worked in the consultancy department.

He currently works as a Group Financial Controller with an established firm in the construction industry.  Paul also holds a Diploma in Insurance Accounting and Auditing.

Events Resources

Event resources for face to face events will be available online after the delivery of the event.

Event resources for online events will be sent by email after the delivery of the event.

Event Details

Day 1: 14/10/2020

Start time: 14:00 CEST

End time: 17:15 CEST

Venue: Online Live Session

Phone: +356 27555560 / +356 77555560

Email: info@societyeducation.online