The IAASB has recently completed a comprehensive revision of the standards applicable to the management of quality in audit and assurance, bringing much needed, comprehensive shifts in the approach to quality management which will require significant changes to systems and to behaviours of professionals in audit.
The standard ISA315(R) has been revised to respond to various challenges experienced by the auditing profession in appropriately identifying and assessing, and therefore responding to, the risk of material misstatement. While the risk-based approach has not changed, there are changes to concepts and steps within the process. These could materially impact the way you have been identifying and assessing risk and could bring significant improvements in quality and audit efficiencies.
As business moves towards more transparent reporting on non-financial information (such as sustainability reporting), the auditing profession must adapt to provide assurance over this information. This course enables auditors to understand the concept, process and requirements of non-financial assurance engagements in compliance with ISAE3000(R).
This course is taught via a live online classroom over 2 sessions, each of 4 hours' duration. The foundation of our profession is built on good ethics, so it is critical for us to reflect on what our personal ethics are and how those impact on our business and professional ethical life. If we are going to expect ethical behaviour from our staff and clients, we need to lead by example.
This course is taught via a live online classroom over 6 sessions, each of 4 hours’ duration. The auditing profession faces many challenges in response to changing financial and non-financial reporting landscapes, and global corporate governance failures in which auditors are implicated or questioned. This course includes a comprehensive workshop on new and proposed changes to the Auditing Standards and other relevant codes and guidelines issued by the IAASB and the impact of these on the audit process and professional assurance practices.
This five-day course provides a detailed overview of the International Standards on Auditing (ISAs), which are produced by the International Auditing and Assurance Standards Board (IAASB).
This two-day course provides an overview of the current set of International Standards on Auditing (ISAs), which are produced by the International Auditing and Assurance Standards Board (IAASB) and of upcoming changes in the professional auditing environment.