CertIA – Certificate in International Auditing

BRIEF COURSE INFORMATION

CertIA – Certificate in International Auditing
Location: Sharjah, UAE
AED 4,000
Course Duration: 3 Months
Category: Finance, Accounting and Banking

COURSE DESCRIPTION

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
  • Confidentiality.

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

11. Reporting

  • ISA , Auditor’s commercial document on financial statements
  • ISA 560 Subsequent Events
  • ISA 570 Going Concern.

12. Glossary

  • Mock assessment.
Eligibility / Requirements
  • Secondary Education
  • Bachelor Degree
  • ACCA Qualified
  • Other Qualification
  • Working Professional

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