The course should be attended by trainees who are new to auditing. The course is highly practical and concentrates on the work that is completed on audits.
- The course covers: The objectives of the audit and the role of the audit junior
- How to complete key profit & loss account and balance sheet audit tests
- Key 'do's and don't's' when documenting audit fieldwork, its results and conclusions
- Common pitfalls for audit juniors and how these can be avoided
- Legal back ground to auditing
- Overview of the control environment e.g. the Clarity ISAs
- What a work programme is
- What an audit report is.
The course includes case studies and worked examples to develop understanding of the audit process. The course is limited to 25 delegates and concentrates on practical not theoretical auditing issues.