How to Audit- Planning and Completion
The main areas which will be addressed are planning and risk assessment, audit fieldwork primarily focusing on the profit and loss account and an overview of the completion process.
The course will use case studies and exercises throughout and will cover:
- General overview and revision of International Standards on Auditing (UK and Ireland) and the Ethical Standard
- Planning processes including appointment, risk assessment procedures and audit approach
- Fieldwork and testing approaches such as tests of control, analytical procedures and other substantive tests
- Completion process
The course is aimed at those who already have a basic understanding of the main auditing concepts and are starting to get involved in more complex areas. It may also be of use if you have had a break from auditing and are in need of a refresher.
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