And the really good audit file...

If your firm carries out audits then this is is for you

Without doubt the better the file the better the outcome during a regulatory visit.

Peter Herbert's course on the really good audit file explains in detail what every audit file must contain:

  • Audit documentation as required by ISA 230
  • What the permanent file must contain – and what is not essential
  • The review of audit ethics every good file will have
  • Identifying audit threats
  • Ethical standard 6 for smaller entities
  • The communication process – ISA 260
  • Understanding the business - ISA 315
  • Related party review – ISA 550
  • Review of fraud – ISA 240
  • Documentation of systems and controls
  • The minimum contents for the audit plan
  • Review of accounting estimates and approach to risk assessment
  • How the audit working papers should be set out
  • Going concern review
  • Review of key issues section by section
  • Closedown and post balance sheet review
  • The manager and partner review process

    When and where

    The course is on 25 November at the Deanwater Hotel, Wilmslow 9.30am to 12.30pm

    Book on the course