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
- understand the auditor’s responsibilities on going concern
- 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.