Auditing Leases and Revenue Deeper Dive for FRS 102

Course outline:

This course will explore the audit implications which will need to be considered following the revisions to FRS 102 impacting leases and revenue recognition.

In particular, the content will cover:

• A recap and overview of the changes to FRS 102
• Audit considerations, including:
  • How these impact underlying understanding of the client and information held on the permanent file;
  • Planning considerations;
  • Field work considerations;
  • Ethical standard considerations and balancing related non-audit services; and
  • Client communications

CPD Hours: 3