Understanding the inner workings of blockchain technology can enhance your accounting practice.
Learning Objectives
- Learning Outcomes
- Distinguish forensic services from other types of professional services and determine the applicable body of authoritative guidance.
- Distinguish those forensic services that involve business valuation and apply the AICPA standards appropriately.
- Apply SSFS No. 1 and the AICPA Code of Conduct in the execution of forensic services engagements.
- Apply SSFS No. 1 prohibition on expression of ultimate opinion about fraud.
- Identify the definition of forensic services under FS section 100.
- Recognize the scope of forensic services under FS section 100.
- Recall other AICPA standards pertinent to forensic services under FS section 100.