The Clarity ISAs have, substantially, added to audit workloads. The course is highly practical and draws on the presenter’s experience during file reviews. This course is designed for managers and partners and covers:
- File review techniques
- How to plan an audit
- 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.