Attending the course and successfully completing the post-assessment, will grant you
4 hour/s verifiable CPD, recognised by the various
professional bodies (SAICA, SAIBA, SAIT, ACCA, IACSA, IRBA & etc). Please note that the
CPD certificate will only be issued once the post-assessment has been completed.
Web Based (Online)
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gillian@probetatraining.co.za
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
