Course outline:
On completion of the course, participants will understand how to use to Mercia audit methodology and how to apply it effectively, efficiently and in line with the requirements of the standards.
Content will include:
- Overview of any changes made to Mercia methodology
- Ensuring ISA compliance with risk assessment procedures including knowledge of the business, systems and controls, fraud and risks
- Recap of the risk focused audit approach
- Documenting ethical compliance and implementing safeguards
Throughout the course, the papers and procedures will be illustrated by a case study.

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