We are managing our face to face Auditing course schedule carefully right now. If the training course you want is not available, we may be offering a virtual alternative! View our Virtual Classroom schedule to see what is being delivered live in our online classrooms.
If you don’t see the Auditing training topic, you are looking for, or if you would like an online classroom in another timezone, please tell us.
You can learn more about our virtual, online courses and how they work on our Virtual course FAQ page.
- The International Auditing and Assurance Standards Board (IAASB) maintains a project list with the intention of continuous review and improvement of the International Standards on Auditing and related standards. Since the completion of the clarity project in 2009, the IAASB has undertaken and completed a number of key projects to enhance and improve standards, resulting in some significant changes to audit reporting and communication, and integration with ethics and professional skepticism.
- The IAASB’s current focus areas with respect to their efforts are namely, Sustainability, Auditors Reporting, Quality Management, Auditing of Less Complex Entities, Auditing of Estimates, COVID Guidance and Technology.
The requirement in ISA 200 that “the auditor shall have an understanding of the entire text of an ISA, including its application and other explanatory material, to understand its objectives and to apply its requirements properly” imposes a challenge for audit firms to ensure that its partners and staff have that knowledge.
This two-day course is designed to enable auditors to comply with this requirement by providing a refresh of the standards, leading into an update and practical discussion of changes to the suite of standards resulting from projects completed from 2014 to date.
The program answers questions such as:
- How should assurance providers perform approach Extended External Reporting Engagements?
- Are you on track with implementing the new Quality Management Standards?
- Are you up to date on the revised and updated standard ISRS4400 Agreed-Upon-Procedures?
- What clarifications and Amendments have been made to ISA 600 Group Audits and special considerations of auditing group financial statements, including the work of component auditors?
- Modern auditing is risk based, so how does ISA315 (revised) address identifying and evaluating risks of material misstatements?
- The International Financial Reporting Standards (IFRS) have embraced estimates in many of their Standards in recent years, how do auditors ensure that they have appropriate and sufficient evidence when dealing with these transactions?
- What are the requirements for communicating with those charged with governance (including communicating deficiencies in internal controls)?
- What was the objective of the IAASB’s auditor reporting project, what are the new requirements for audit reporting and how do these impact the audit process?
- How does NOCLAR impact my role and responsibilities as an auditor?
- What are the current global trends in quality control review findings and how do I use these to improve quality control compliance?