Back to Basics - First Year Audits

Course outline:

At the end of the course participants will be reminded of the key considerations when performing a first year audit – be that a change in auditor or the first year that an audit is required. 

• ISA (UK) 510 – Initial Audits – Opening Balances 
• Opening balances 
• Considerations for first year audits 
• Change in auditor

CPD Hours: 0.5