What is the role of the auditor? There is a widespread belief that it is to provide absolute assurance that the financial statements are free from material misstatement. Although this is not in reality possible, recent news stories about corporate collapses and scandals, from Carillion to Patisserie Valerie have led to questions about the value of audit.

At a time when there are calls for radical overhaul of the audit profession, Steve Collings provides a calm, rational voice, arguing that by following the audit process, from planning the audit, through gathering the evidence, to finalising the audit, we can raise the quality of work and avoid the mistakes that bring the profession into disrepute.

Alongside an in-depth introduction to the audit process, this course gives you insight into the practicalities of audit and provides a detailed overview of the International Standards on Auditing (ISA).

This course will enable you to: 

  • gain a detailed overview of the auditing landscape, and examine the role of the auditor
  • appreciate each stage of the audit process, why they are important and the possible challenges involved
  • explore some of the ethical requirements for auditors, potential threats to their independence and how to manage them
  • understand audit engagement procedures and audit planning
  • examine the procedures for gathering audit evidence
  • gain an overview of the finalisation and completion stage of the audit.

Key information

  • now with personalised course notes to download and keep
  • learn at your own pace
  • help meet your annual CPD requirements
  • exclusive member benefit – 10% discount
  • iPad/Android compatible
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Disclaimer: This course is available for ACCA members, you may need your ACCA membership number to complete your booking. This course and outline is provided by a third-party course provider. All course bookings are subject to the terms and conditions set by the course provider. Please see individual supplier pages for full terms and conditions. ACCA takes no liability for bookings made with third-party suppliers.