Course Recording
Auditing Standards 4: Planning – Fraud Risk Assessment
Recording Link Price: |
Firm/Group/Company - R2415.00 (VAT Incl.)
Individuals - R718.75 (VAT Incl.) |
Recording Link Price (MLU Subscriber): |
Firm/Group/Company - R1811.25 (VAT Incl.)
Individuals - R540.50 (VAT Incl.) |
Presenter: | Mr Tristan White |
CPD Hours: | Attending the course and successfully completing the post-assessment, will grant you 2 hour/s verifiable CPD, recognised by the various professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc). Please note that the CPD certificate will only be issued once the post-assessment has been completed. |
Platform: | Web Based (Online) |
Course Facilitator: |
Tristan White
T: 0118861395 E: gillian@probetatraining.co.za |
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Fraud is a scary reality in any financial statements audit. The International Standard on Auditing ISA 240 introduces some minimum requirements when it comes to understanding and testing for fraud as part of an audit.
Are you familiar with these requirements?
ISA 240 will be simplified relative to the following aspects:
• Risk identification procedures
• Assessing the risk of material misstatement due to fraud
• Identifying and evaluating fraud risk factors
• Presumed fraud risks
• Effect of fraud risk on the audit approach
☒Financial managers
☒Auditors
☒Audit managers
☒Audit partners
☒Engagement Quality Control Reviewers