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: • Complete, general purpose financial statements • Fair presentation and compliance frameworks • Minimum content in an audit report • Appropriate audit report modification • Effect of management imposed scope limitations • Inappropriate use of emphasis of matter and other matter paragraphs • Compulsory procedures regarding comparative figures • Referring to comparative figures in the audit report • Including other information in financial statements

☒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.