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 International Standards on Auditing. The course draws its contents from:

    What an audit plan is
  • Developing the audit plan
  • The audit briefing document
  • Setting budgets
  • Briefing staff
  • Developing the audit programmes
  • Audit materiality
  • Identifying risk and reacting to it
  • How to review the file
  • How to document and record evidence
  • Reporting findings to staff
  • Supervisory skills
  • Effect of the review process on junior staff
  • Reporting findings to partners
  • Closedown audit aspects that are compulsory under Clarity ISAs
  • Adjusting journals
  • Letter of representation
  • Management letters
  • Which audit report should we issue?
  • How to bring the file together
  • Revisiting the audit plan
  • Have all risk areas been signed off?
  • Going concern (ISA 570)
  • Subsequent events (ISA 560) The course will focus on practical aspects and will include case studies. The course is limited to a maximum of 25 delegates.
Course type