Available Course
Audit Evidence file vs a compilation file
>> Click here to book this training as an In-House course <<
Duration: | 2 Hours |
CPD Hours: | Attendance at this seminar will secure 2 hour/s verifiable CPD points including other professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc) |
Course Facilitator: |
Nerissa Singh
T: 011-886-1395 E: nerissa@probetatraining.co.za |
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- A comparative discussion between compilation, and assurance (independent review and audit)
- What documentation is relevant (appropriate and sufficient) to which type of engagement (Compilation vs Assurance)
- What is appropriate and sufficient evidence?
- Ethical considerations - addressing the pink elephant in the room
- What is a practitioner thinking when assessing what evidence to include on file?
- The purpose, wording and review of documented evidence
- A comparative discussion between compilation, and assurance (independent review and audit) and a look at the narratives in the financial statements
- What story are we telling in the financial statements
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