Fundamentally the session will focus on finalisation and the considerations thereto, with the view to: • Simplifying the relevant standards, • Highlighting key elements and • Providing action points

Concepts that will form part of the session, which form the foundation of finalisation are: • Consideration of both identified and unidentified misstatements • The effect of misstatements on the audit plan • Individual and aggregate misstatement • Management representations about misstatements and subsequent events • Adjusting and non-adjusting events • Management’s assessment of going concern. • Responding to going concern events and conditions • The effect of going concern on the audit report • Written representation that must be obtained • Steps if management refuses to provide representations • What, how and to whom information must be communicated • Identifying significant and important deficiencies • Communicating control deficiencies and going concern issues

☒Auditors ☒Audit managers ☒Audit partners ☒Engagement Quality Control Reviewers

Delegates must have their own computers with strong internet connections. All other material and stationery will be provided.