Introduction
This online course is being delivered live in 2 individual sessions which run on consecutive days. The sessions will run each day from 13:00 – 17:00 London (UK).
You can learn more about our virtual, online courses and how they work on our course FAQ page. Or view our Virtual Classroom schedule to see what else is being delivered live in our online classrooms. If you don’t see the Auditing and Ethics training topic, you are looking for, or if you would like an online classroom in another time zone, please tell us.
The International Auditing and Assurance Standards Board (IAASB) completed its project on Assurance Engagements Other than Audits or Reviews of Historical Financial Information in September 2013, after running the project since approving its proposal in March 2009. The standard itself has been effective for assurance engagements when the assurance report is dated on or after December 15, 2015. Whilst this standard has been applicable for some time, its use has not been as widespread previously. With the global growth in and focus on non-financial and external reporting in recent years, auditing professionals need to extend their knowledge of the providing assurance relating to non-financial information, either to perform these engagements, or at least to be competent in taking into account the impact of information on both financial and non-financial reporting and risk of material misstatement in both forms of reporting.
This short course is designed to enable auditor to understand the concept, process and requirements of non-financial assurance engagements performed in compliance with the International Standard of Assurance Engagements 3000 (Revised): Assurance Engagements Other Than Audits of Historical Financial Information issued by the IAASB.