BRIEF COURSE INFORMATION
1. Auditing Standards
- The International Federation of Accountants (IFAC)
- The International Auditing and Assurance Standards Board (IAASB)
- The framework of International Standards on Auditing (ISAs)
- ISAs – what they represent and how they are set.
2. ISA 200, Overall Objectives
- Overall objectives of an audit of financial statements
- General principles governing auditors and their work
- The nature and scope of an audit.
3. ISA 230, Audit Documentation
- Preparing and retaining documentation
- Assembly of the final audit file
4. ISA 240, Fraud in an audit of financial statements 5. Planning
- ISA 300, Planning an audit of financial statements
- ISA 315, Understanding the entity and its environment
- ISAs 320 and 450, Audit materiality and evaluation of misstatements.
- ISA 570 Going Concern – planning considerations
6. Internal Control and Risk Assessment
- ISA 265, Communicating deficiencies in internal control to those charged with governance and management
- ISA 315, Assessing the Risks of Material Misstatements
- ISA 330 the Auditor’s Responses to Assessed Risks
- ISA 402, Audit Considerations Relating to an Entity Using a Service Organisation.
- ISA 520 Analytical Procedures
7. ISA 500, Audit Evidence 8. Audit sampling and substantive procedures
- ISA 530 Audit Sampling
- ISA 580 Written Representations
9. Specific items
- ISA 501 Audit Evidence – Specific Considerations for Selected Items
- ISA 505 External Confirmations
10. Internal Auditing
- ISA 610, Using the work of Internal Auditors
- ISA , Auditor’s commercial document on financial statements
- ISA 560 Subsequent Events
- ISA 570 Going Concern.
- Mock assessment.
- Secondary Education
- Bachelor Degree
- ACCA Qualified
- Other Qualification
- Working Professional