Course contents

The course is designed for partners, managers and senior members of the audit team. It looks at the areas of an audit that must be completed but we find from our file reviews can often be overlooked, omitted or not given sufficient emphasisThe course covers:

  • Planning
  • Pre-audit meetings with the directors and audit team
  • Fraud
  • Audit documentation and summaries
  • The closedown process
  • Related parties
  • Financial statements ¬
  • Audit ethics and independence
  • Designing tests for high-risk or unusual areas
  • Auditing accounting estimates
  • Letters of engagement and representation
  • Auditing closedown meetings with directors
  • The audit of opening balances
  • Taking over an audit
  • Going concern
  • Plus other topical audit problems at the time of the course
Course type