Overview

This update explores current key issues in the auditing profession highlighted by the work of the IAASB.

This course looks at the control and risk factors that are key to understanding an entity, as required by ISA 315 and examines ISA 320's approach to calculating materiality.

It also explores the targeted revisions taking place in ISA 570 Going Concern and considers your responsibilities as an auditor when using the work of an expert, as outlined in ISA 620.

This course will enable you to:

  • keep up to speed with key current issues in audit
  • recognise the requirements of ISA 315 in understanding the entity
  • calculate materiality using the approaches outlined in ISA 320
  • discuss the IAASB’s targeted revisions within ISA 570 Going Concern
  • follow the process when using the work of an expert as part of an 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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Helping accountants grow

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.