Auditing Standards 2 Pre-Engagement - ISA 210 Engagement Letter and ISA 320 Planning Materiality

Price:
R621.00 (VAT Incl.)
Level:
Auditors
Sub-level:
Auditing
Lecturer:
Tristan David-Crewe White
Duration:
180 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


Akhanani presents a refresher webinar-series on the International Standard on Auditing or ISA to familiarise you with all pertinent elements directly from the standard.

The approach to the webinar-series is to split the standards into the relevant phase of the audit, spending several weeks on each phase i.e.
• Pre-engagement planning
• Execution; and
• Finalisation

The series will run over 8 weeks, and each weekly-webinar will attempt to:
• simplify the relevant standards,
• highlight key elements and
• provide action points from each standard to ensure that you conduct each audit in accordance with the International Standard on Auditing (ISA).

Session 2 will focus on:
o ISA 210 : Agreeing The Terms of Audit Engagements
o ISA 320 : Materiality in Planning And Performing An Audit

Content
Concepts that will form part of the session, which form the foundation of pre-engagement are:
• Basic engagement information
• Engagement acceptance and continuance
• Terms of the engagement
• Gathering information
• Materiality assessment