Module 7 Introduction - Module 7: Fraud Risk Assessment | Coursera

Module 7 Introduction

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University of Illinois at Urbana-Champaign

Auditing II: The Practice of Auditing

University of Illinois at Urbana-Champaign

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4.8 (178 ratings)

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SB

Jul 7, 2020

Thank you Dr. Mark for this amazing, well tailored course of Audit practices. I really enjoyed it and got a lot of information in the audit procedures.

DM

Feb 14, 2021

A good learning experience for individuals interest in professional development as a practicing auditor.

From the lesson

Module 7: Fraud Risk Assessment

In this module, you will learn about fraud risk assessment, which is one of the most critical portions of the audit. First, you will learn about wise thinking and why it is important to have professional skepticism when it comes to fraud. You will learn about wise thinking from several recent studies. You will first learn about a study that highlights the importance of wise thinking in auditing. Then you will learn about two additional studies that show the factors that influence auditors’ judgement and management’s behavior. Lastly, you will learn about a study that shows how auditors’ strategic thinking influences their selected audit procedures.

Module 7 Introduction1:32

Taught By

Mark E. Peecher, PhD, CPA
Associate Dean of Faculty and Deloitte Professor of Accountancy

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