Back to Basics - How To Audit Journals

Course outline:

At the end of the course participants will be reminded of what we need to audit, risk assessment and risk response to journal entries.

What are we auditing?
ISA (UK) 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
Risk Assessment
Audit testing of journals: process, population and selection
Audit testing of journals: Sampling, problems and scepticism

CPD Hours: 0.5

View Course Dates

Applicable local taxes and members discounts will be added to your basket on checkout.

Sign your firm up to a Mercia Membership to receive exclusive discounts on a wide range of products.

Explore our full list of events in our 2026 Training Programme.

This course may be included in your membership at no extra cost.

Log in to the Hub to check availability, book a live event, or access on-demand content