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How to plan an audit

Available on these dates:
SM0210PWilmslowPeter Herbert02/10/20171:30 pm to 4:30 pm£99.00
P0510PPrestonPeter Herbert05/10/20171:30 pm to 4:30 pm£99.00

You can book this course by using the booking form above. The booking will be confirmed by e-mail.

Course contents

The course is designed for staff with at least two years' audit experience, managers and partners. It explains the audit planning required under the International Standards on Auditing. The course draws its contents from:

  • The ethical considerations in planning an audit – what other work do we do for this client? What safeguards are needed?
  • Audit planning risk assessment
  • Understanding the business
  • Significant business and audit risks
  • Fraud risk and the auditor’s responsibilities
  • Team discussions and briefings
  • Analytical review in planning
  • Assessment of internal accounting and financial controls
  • Audit strategy
  • Designing tests of control and substantive testing
  • Common problems auditing relating parties
  • Planning for accounting estimates
  • Setting materiality
  • Documenting the audit plan