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The good audit file

Available on these dates:
SM0210A Sorry this course is now sold outWilmslowPeter Herbert02/10/20179:30 am to 12:30 pm£99.00Please call 01625 574848
CH1910P Sorry this course is now sold outChesterPeter Herbert19/10/20171:30 pm to 4:30 pm£99.00Please call 01625 574848

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

Course contents

The course explains what a good audit file should look like and how to deal with the high-risk areas. The course is designed to explain how a good audit file is constructed with particular reference to ISA 230 on Audit documentation. The course will include sample documents covering audit tests and layouts of audit working papers. The course is equally relevant to paper and software based audit programmes.

    The course looks at File documentation
  • Audit planning
  • Audit working papers
  • Documenting tests
  • Documenting the risk areas such as estimates, fair value and related disclosures
  • Documenting analytical review
  • Going concern
  • Misstatements
  • Materiality
  • Documenting and evidencing review