Course contents

The course is designed for staff with at least two years' audit experience, managers and partners. It explains the audit planning required under the International Standards on Auditing. The course draws its contents from:

    What an audit plan is
  • Developing the audit plan
  • The audit briefing document
  • Setting budgets
  • Briefing staff
  • Developing the audit programmes
  • Audit materiality
  • Identifying risk and reacting to it
  • Planning the file review
  • How to document and record evidence
  • Reporting findings to staff
  • Supervisory skills
  • Effect of the review process on junior staff
  • Reporting findings to partners
  • The Requirements of the Clarity ISAs

The course will include case studies to develop audit skills

Course type
Audit