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4
UNITS

Online course | AccountingCPD

2025-26 update: audit

Stay on top of key changes and updates in audit

Overview

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Members can use code ACCA101 for 10% discount at checkout

Audit standards continue to evolve, and staying current is essential for avoiding regulatory risk, maintaining audit quality, and addressing the growing threat of fraud.

This course explores the key updates impacting auditors in 2025/26. It covers the revised requirements of ISA 570 on going concern, the implementation of ISQM 1 and its quality management components, and the audit treatment of cash flow statements. It also examines risks associated with journal entries and how technology and analytical procedures can support fraud prevention.

By the end of the course, you’ll be better equipped to apply recent audit standards with confidence, strengthen your approach to quality management, and sharpen your awareness of audit areas that are most vulnerable to risk and error.

This course will enable you to:

  • implement the revised requirements of ISA 570 relating to going concern
  • develop a strategy to avoid common issues connected to implementing ISQM 1
  • give the cash flow statement equal audit importance as other primary financial statements
  • plan how to audit journals, considering how the system works, who controls it, and how technology can help.

 

  • Courses published by AccountingCPD
  • Flexibility - learn what you want, when and where you want to
  • 120-day access.

Price

ACCA with code (excluding VAT) 90 GBP

Public (excluding VAT) 100 GBP

Location

Global

Date & time

On demand

Enquiries

Telephone +44 (0) 20 7582 3309

Discounts and promotions

ACCA member offer

Use code ACCA101 for 10% discount at checkout

Disclaimer

ACCA members may need their membership number to complete the booking for this course. Please note, this course and its details are provided by a third-party course provider. All bookings are subject to the terms and conditions set by the course provider, so be sure to check their individual pages for full details. ACCA isn’t responsible for bookings made with third-party suppliers.

Course provider

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