Course contents

The course is designed for practices that audit trading companies or the regulated sector such as Charities, Small Pensions, LLPs and other regulated clients. The course is an update and draws its contents from:

    Audit developments
  • The problems areas applying the 'Clarity' ISAs
  • New audit legislation
  • Problem areas noted from external file reviews
  • Developments in Audit ethics
  • Impact of FRS 102 on auditing.

The exact contents are set about four weeks before the course date and will be posted here when available
John Selwood's June course will cover:

  • The Brydon review of auditing
  • Going concern under review
  • ISA (UK) 540 (Revised July 2018)
  • Statutory Auditors Regulations: LLPs
  • The auditor and fraud
  • ISA (UK) 210 Agreeing the Terms of Audit Engagements
  • ISA (UK) 501 Audit Evidence – Specific Considerations for Selected Items
  • External confirmations
  • John Selwood’s Brexit Q&A
  • New FRC Guidance for group audits
  • Recap on the revised auditor’s report
  • Course type