Price:
R1380.00 (VAT Incl.)
Level:
Auditors
Sub-level:
Auditing
Lecturer:
Yvonne Rossouw
Duration:
390 Minutes
Additionals:
R1380.00 (VAT Incl.)
Level:
Auditors
Sub-level:
Auditing
Lecturer:
Yvonne Rossouw
Duration:
390 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
IRBA issued a brand-new guide on the assurance engagements on fresh produce agents’ trust accounts for year ends after 31 December 2020.
If you perform these assurance engagements as per the Agricultural Produce Agents Act, No. 12 of 1992 then this practical virtual training session is for you.
Join us as we take a look not only at the applicable legislation, but also at the IRBA guide and the practical implications on these assurance engagements. In this session we will address the entire “audit” process from planning, to execution, all the way through to finalisation.
• The relevant Legislative requirements
• What is a trust account
• ISAE 3000
• The IRBA Guide on Trust Account Engagements
• Practical engagement simulation where we consider the following:
o Accepting the engagement
o Ethical considerations
o Materiality
o Execution
o Sampling
o Finalisation
o Reporting
If you perform these assurance engagements as per the Agricultural Produce Agents Act, No. 12 of 1992 then this practical virtual training session is for you.
Join us as we take a look not only at the applicable legislation, but also at the IRBA guide and the practical implications on these assurance engagements. In this session we will address the entire “audit” process from planning, to execution, all the way through to finalisation.
• The relevant Legislative requirements
• What is a trust account
• ISAE 3000
• The IRBA Guide on Trust Account Engagements
• Practical engagement simulation where we consider the following:
o Accepting the engagement
o Ethical considerations
o Materiality
o Execution
o Sampling
o Finalisation
o Reporting