{"product_id":"2843173_acca-learning","title":"ISA 240 - The auditor’s responsibilities relating to fraud","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nISA 240, The auditor’s responsibilities relating to fraud, is a core auditing standard that outlines how auditors should address the risk of fraud in financial statements. This refresher course is designed for audit professionals who want to reinforce their understanding of the standard and strengthen their ability to detect and respond to fraud.\u003cbr\u003e\n\u003cbr\u003e\nThe course revisits the distinction between fraud and error, explores the auditor’s role versus management’s responsibilities, and highlights the importance of professional scepticism throughout the audit process. You will review key concepts such as the fraud triangle, common risk indicators, and effective audit responses when fraud is suspected. Through a combination of readings, practical video lessons, and case studies, this refresher ensures that you can confidently apply ISA 240 in audit situations.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003edifferentiate between fraud and error in an audit context\u003c\/li\u003e\n\u003cli\u003eidentify common fraud risk indicators and red flags\u003c\/li\u003e\n\u003cli\u003edesign procedures to respond to assessed fraud risks\u003c\/li\u003e\n\u003cli\u003ecomply with communication responsibilities under ISA 240\u003c\/li\u003e\n\u003cli\u003eidentify limitations in detecting management override.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_3185379.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47747234300155,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47747234332923,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47747234365691,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47747234398459,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_240_2843365.jpg?v=1780722694","url":"https:\/\/acca-learning.myshopify.com\/products\/2843173_acca-learning","provider":"acca-learning","version":"1.0","type":"link"}