One of the most important considerations during an audit is whether or not the audit firm and the audit team are both independent and complies with ethical requirements.
Unfortunately it still seems to be one of the areas that are not documented properly and as such leads to audit file deficiencies.
Join us in this session as we look at the documentation requirements for ethical considerations and how to ensure you have documented everything necessary.
• 7 step plan for documenting ethical issues
• Communicating ethical issues
• Documenting the ethical decision making process
• How ethical issues can influence the rest of your audit file
Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners
