Many auditors struggle with the link between audit design and fraud detection under SAS No. 99. This interactive course utilizes hands-on case studies based on real-world frauds to help participants carry out their financial statement fraud responsibilities. Auditors and corporate accounting and finance professionals will find this course relevant and timely. The course includes an overview of the auditor’s responsibilities related to financial statement fraud under SAS No. 99 and clearly links these to the auditor’s risk assessment process under the Risk Assessment Standards. In addition, the course includes information relevant to management’s responsibility for fraud and internal controls under the COSO framework, PCAOB standards and other “best practices.