Overview
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 1 will focus on:
o ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
o ISA 230: Audit Documentation
o ISA 500: Audit Evidence

Course Content

Concepts that will form part of the session, which form the foundation of pre-engagement are:
Ethics, scepticism and professional judgement
Obtaining evidence
Understanding and complying with the standards
Documentation needed to support the audit report
Documentation needed to demonstrate compliance with standards
Sufficient evidence
Documenting nature, extent and timing of procedures
Closing and safekeeping of documentation
Sufficiency, reliability, appropriateness and relevance of audit evidence
Reliance on experts and on client information
Inconsistent evidence