Audit Current Issues

This course will provide an update on the most recent current issues affecting auditing in the UK and their practical implications for the planning and execution of audits.

Content will include:

• Auditing during the coronavirus outbreak
• Changes to the Ethical Standard and ISAs
• ISA 570 Going concern
• ISA 540 Accounting estimates
• Fraud, scepticism and suspicion
• Consequences of Brexit
• Reviews into audit and their recommendations (including Brydon)
• Other developments
• ICAEW audit monitoring feedback