Aim of the training
This is a practical course to assist Member Firms in difficult areas encountered in practice on application of the clarified International Standards on Auditing.These areas have been identified through the PKF International Global Directed Quality Assurance inspections and through the Transnational Auditors Committe document.”Review of external quality assurance inspection reports”
The course will include sessions on the following topics:
- Professional Skepticism
- Internal ControlFraudRelated Parties
- Analytical Procedures
- Using the work of an expert/service organisation
- Auditing accounting estimates and fair value considerations
- Going concernRisk Assessment and response to the risk assessment
- Group Audits
The course illustrates practical application by use of a case study client¸ Sport in Style Ltd The International Audit Manual has been used to illustrate the documentation principles¸ but the concepts are equally applicable to other methodologies.
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