Course Details
-
Planning the Audit
- Audit Plan
- Good Planning is
- Practice Note 26 – Guidance on Smaller Entity Audit Documentation
- ISA 300 Planning an Audit of Financial Statements
- Client Engagement
- ISA 315 Obtaining an Understanding of the Entity and Its Environment and Assessing the Risks of Material Misstatement
- Risk Assessment Procedures
- ISA (IRELAND & UK) 330 The Auditor’s Procedures in Response to Assessed Risks
- Test Controls
- Sector Reviews
-
Neglected Areas
- Fraud & the Audit file
- Indications of Fraud
- Auditor Response to Non Compliance
- ISA 450 Evaluation of Misstatements Identified During the audit
- ISA 500 Audit Evidence
- ISA 501 Audit Evidence – Specific Considerations For Selected Items
- ISA 540- Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
- ISA 620 – Using The Work of An Auditor’s Expert
-
Audit Reports
- ISA 705 – Modifications to the opinion in the Independent Auditor’s Report (Revised)
- ISA 706 emphasis of matter paragraphs and other matter paragraphs in the independent auditor’s report
-
Recent Developments
- Transition to New GAAP
- Companies Bill 2012
- Charities Act 2009
Key Course Details
Location: Breaffy House Hotel, Castlebar
Time: 5pm - 8pm
CPE Credit: 3 hours
Book 3 delegates or more in the same transaction and receive a 5% group discount.
Note: Payment for CPE courses is required prior to the start of the event to secure your place on the event.
**Members – You must log in with your Member Number and Password to receive the member price when booking. No balance will be refunded.