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
Course type