Course Recording

Auditing Standards 3: Pre-engagement – Fraud + Assessing Risk and Understanding Client

Recording Link
Firm/Group/Company - R2185.00 (VAT Incl.)
Individuals - R885.50 (VAT Incl.)
Recording Link
Price (MLU Subscriber):
Firm/Group/Company - R1644.50 (VAT Incl.)
Individuals - R667.00 (VAT Incl.)
Presenter: Mr Tristan White
CPD Hours: Attending the course and successfully completing the post-assessment, will grant you 3 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
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ProBeta Training presents a refresher webinar-series on the International Standard on Auditing or ISA to familiarise you with all pertinent elements directly from the standard. The approach to the webinar-series is to split the standards into the relevant phase of the audit, spending several weeks on each phase i.e. • Pre-engagement planning • Execution; and • Finalisation The series will run over 8 weeks, and each weekly-webinar will attempt to: • simplify the relevant standards, • highlight key elements and • provide action points from each standard to ensure that you conduct each audit in accordance with the International Standard on Auditing (ISA). Session 3 will focus on: o ISA 240: Fraud o ISA 315: Assessing Risk and Understanding the Client

Fundamentally the session will focus on pre-engagement 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 pre-engagement are: • Assessing the risk of material misstatement due to fraud • Identifying and evaluating fraud risk factors • Presumed fraud risks • Risk assessment procedures • Understanding and documenting the client and its environment • Design and implementation of controls • The effect of risks on the audit approach

The following individuals will benefit from attending this course: • Audit trainees • Audit firm owners