Available Course

Auditing Standards 1: Pre-engagement – Overall Objectives + Audit Documentation + Evidence

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Duration: 2.50
CPD Hours: Attendance at this seminar will secure 2.5 hour/s verifiable CPD points including other professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc)
Course Facilitator: Tristan White
T:  0118861395
E:  gillian@probetatraining.co.za

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 1 will focus on: o ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing o ISA 230: Audit Documentation o ISA 500: Audit Evidence

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: • Ethics, scepticism and professional judgement • Obtaining evidence • Understanding and complying with the standards • Documentation needed to support the audit report • Documentation needed to demonstrate compliance with standards • Sufficient evidence • Documenting nature, extent and timing of procedures • Closing and safekeeping of documentation • Sufficiency, reliability, appropriateness and relevance of audit evidence • Reliance on experts and on client information • Inconsistent evidence

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