Resources, CPE products on fraud prevention and detection.The AICPA AICPA See American Institute of Certified Public Accountants (AICPA). Antifraud and Corporate Responsibility Resource Center, available at www.aicpa.org/antifraud. Corporate Ethics for Financial Managers: Navigating with Case Studies and Practical Solutions (No. 029880CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. 03). A series of nine case studies that illustrate real-world ethical dilemmas. Price: $49 member/$61.25 non-member. Financial Reporting Fraud: A Practical Guide to Detection and Internal Control (No. 029879CPA03). This guide provides illustrations and examples of fraud concepts and references research findings and authoritative literature. Price: $49 member/$61.25 non-member. Revenue Recognition: Guidance, Implementation, and Fraud Concerns (No. 181200CPA03) provides guidance in identifying the differences between aggressive accounting and financial fraud and the point at which aggressive accounting practices become fraudulent. Recommended CPE (Customer Premises Equipment) Communications equipment that resides on the customer's premises. CPE - Customer Premises Equipment credit: 6. Format: VHS tape/manual. Price: $128 member/$160 non-member. Fraud Detection in a GAAS See gallium arsenide. Audit--SAS No. 99 Implementation Guide (No. 006613CPA03) provides detailed information, examples and best practices for implementing SAS (1) (SAS Institute Inc., Cary, NC, www.sas.com) A software company that specializes in data warehousing and decision support software based on the SAS System. Founded in 1976, SAS is one of the world's largest privately held software companies. See SAS System. No. 99. Price: $69 member/$86.25 non-member. Fraud and the Financial Statement Audit: Auditor Responsibilities Under New SAS (No. 731811CPA03, text; No. 181811CPA03, videocourse; No. 181820CPA03, DVD DVD: see digital versatile disc. DVD in full digital video disc or digital versatile disc Type of optical disc. The DVD represents the second generation of compact-disc (CD) technology. ). Recognize how the new fraud standard differs from the prior standard and the effect on your audit experience. Estimated CPE Credit: 8, text; 9, videocourse. Price: $119 member/$148.75 non-member, text; $148.80/$186, videocourse. Format: 135-min. DVD/manual (CPE credit: 9). Price: $149 member/ $186.25 non-member. Fraud and the CPA (No. 731730HSCPA03). This interactive self-study course from the AICPA and the Association of Certified Fraud Examiners Established in 1988 the Association of Certified Fraud Examiners is the professional organization that governs professional fraud examiners. Its activities include producing fraud information, tools and training. will help CPAs deepen their fraud knowledge, enhance professional skepticism and improve decision processes. Estimated CPE Credit: 8. Format: CD-ROM CD-ROM: see compact disc. CD-ROM in full compact disc read-only memory Type of computer storage medium that is read optically (e.g., by a laser). . Price: $119 member/ $148.75 non-member. The CPA's Handbook of Fraud and Commercial Crime Prevention (No. 056504CPA03) is designed to help CPAs manage the risk of fraud. Price: $180 member/$225 non-member. To order, write: AICPA Service Center, CPA03, Harborside Financial Center, 201 Plaza Three, P.O. Box 2209, Jersey City, NJ 07303-2209; fax 800/362-5066; call 888/777-7077 (8:00 a.m. to 8:00 p.m., ET); shop online at www.cpa2biz.com/store; or e-mail service@aicpa.org. Orders totaling $300 or less must be prepaid by check or credit card. Prices do not include shipping and handling, or sales tax if applicable. Have membership number ready. |
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