ISA 300 – Planning an audit of financial statements

ACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.

This refresher course is designed to strengthen your understanding of how effective audit planning sets the foundation for a quality audit. It revisits the key requirements of ISA 300 and explains how to develop an audit strategy and plan that align with assessed risks and audit objectives.

Through a combination of reading and video modules, you’ll explore the essential steps of planning — from understanding the entity and its environment to setting materiality levels and coordinating with other auditors. The course also highlights practical approaches, real-world examples, and common challenges faced during the planning phase.

Whether you are a practicing auditor or an accounting professional refreshing your knowledge, this course will help you apply ISA 300 principles confidently in your work and ensure that your audit procedures are well-structured, efficient, and compliant with professional standards.