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This course is aimed at those who have reached that stage in their professional development when they are reviewing whole audit files and preparing them for partner or manager review. At the end of the course delegates will be aware of the issues that may arise on the finalisation of an audit file and how they may be resolved. It considers those areas where additional audit evidence will be required and those areas which are subjective by nature and will require consideration by the audit partner. The course considers the potential impact of certain accounting standards and the additional information which should be added to the file to allow the partner to give full consideration of the issue and be in a position to discus it with the client. The course also considers the potential implications for the audit report where sufficient reliable audit evidence may not be available. The format of the course is fully interactive with the delegates working in teams to identify the issues and offer potential solutions.
Course Content
The course is case study based and requires delegates to complete a review of an incomplete audit file and identify the issues and offer possible solutions. This includes identifying from the working papers those areas where further audit evidence is required.
A good working knowledge of accounting and auditing standards is required.
The issues arising will include:
- Tangible fixed assets
- Impairment
- Provisions
- Deferred tax
- Going concern
- Stock valuation
- Exceptional items
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"Very well presented. Enthusiastic. Kept discussions relevant, highlighting key areas likely to be encountered at work."
Catherine H., FW Smith, Riches & Co
"Very lively presenter. Enjoyable, relevant course."
Jamie H., Arram Berlyn Gardner |
