Course outline:
Becoming an RI is a big step that requires strong audit knowledge and proven professional competence and we have created the Audit RI Pathway.
The areas we’re focusing on in this module include:
- Audit quality and regulation
- Professional scepticism and judgement and the importance for the RI (tone from the top etc)
- File review and documentation
- Risk assessment
- Ethics and independence
- RI responsibilities and regulatory expectations
- Managing complex/high-risk audits
For other modules in the pathway see Preparing for RI - Deepening Your Understanding and Leadership Skills for the RI and Standing Firm
CPD Hours: 2
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