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Lorman Education Services
Training overview
Professional Course
Self-paced Online
1 hour
From 99 USD
Start dates
99 USD
Start anytime

Course description

Financial Statement Audits and Ethical Considerations

Recognize ethical issues and be able to discuss them with your client and your firm.

Increased competition in financial statement audits made public accounting firms more concerned with keeping clients happy and retaining that relationship while maintaining profits. As a result, many accounting firms are doing more with less staff while company management needs to meet bank covenants or bonus promises. In prosperous times it isnt really an issue, but when the company faces a slow period, greed can cross ethical boundaries.

Who should attend?

This live webinar is designed for presidents, vice presidents, accountants, CPAs, controllers, accounting managers, CFOs, directors, business owners and managers, finance directors, and estate and financial planners.

Training content


  • Overview of Auditor's Role and Why Their Ethics Are Being Questioned
  • Accounting Scandals
  • Enron, Kmart, Xerox, etc.
  • What Are Ethics?
  • CPAs Have a Responsibility That Includes Ethical Behavior, Even at the Sacrifice of Financial Gain
  • Outside Users of Financial Statements Must Have Confidence in CPA

Framework for a Code of Ethics

  • Ethics Regulations of the Modern Era
  • Foreign Corrupt Practices Act
  • COSO/Sarbanes–Oxley

Ethical Threats (With Real Life Examples of Each)

  • Self-Interest
  • Inappropriate Influences
  • Self-Review
  • Poor Evaluation of Judgement
  • Advocacy
  • Promote Client Where Objectivity Is Compromised
  • Familiarity
  • Close Relationship
  • Intimidation
  • Pressure From Client

Certification / Credits

Credits: CPE

Learning Objectives

  • You will be able to identify the auditor's role and why their ethics are being questioned.
  • You will be able to discuss the framework for a code of ethics.
  • You will be able to recognize ethical threats.
  • You will be able to review ethics regulations of the modern era.

About Lorman Education Services

Lorman Education Services - Live and On-Demand Courses

Lorman Education Services is a leading provider of online professional development and corporate training for organizations and individual professionals. For more than 30 years, Lorman has delivered relevant, high-quality, professional-level courses that cover a broad range of business and technical...

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Contact info

Lorman Education Services

Lorman Education Services
2510 Alpine Road
54702 Eau Claire Wisconsin

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