Used by audit firms nationwide, the CPA Clarified Audit Procedures have been designed to ensure that your firm delivers an efficient, effective and ISA compliant audit every time. The programme has been updated to reflect the revisions to the ISAs which are effective for December 2022 statutory audits (revisions to ISA 315 and ISA 240). Using Excel, the programmes guide the user from the planning and commencement stage, right through the execution of the audit to the final completion and conclusion.