Available Course
The auditor's responsibility towards NOCLAR
>> Click here to book this training as an In-House course <<
| Duration: | 1/2 Day |
| CPD Hours: | Attendance at this seminar will secure 4.5 hour/s verifiable CPD points including other professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc) |
| Course Facilitator: |
Yvonne Rossouw
T: 011-886-1395 E: nerissa@probetatraining.co.za |
| Back | |
Where there are rules, they will be broken. This is a universal truth, but while some rules were made to be broken, others are created to protect the best interest of all relevant parties.
This course looks at the auditor’s responsibility towards laws and regulations within an audit as well as the response necessary should non-compliance be identified.
This course also focuses on the consequences to the auditors if they do not comply with their reporting responsibility
• ISA 250 – Consideration of Laws and Regulations in an Audit of Financial
statements.
• Auditors knowledge of laws and regulations
• Different responsibilities towards Laws with direct effect and laws with
indirect effect
• Should the auditor identify ALL instances of non-compliance
• Where non-compliance is identified, what is the response
o ISA 250 response
o APA response in terms on reportable irregularities
o Code of Conduct Response – NOCLAR
• When and how does the auditor need to report non-compliance
• Practical documentation of these steps
• Compliance with anti-bribery and corruption legislation
• Specific laws and regulations with an effect on the audit
Auditors
Second year SAICA trainees
Third year SAICA trainees
Fourth year SAICA trainees
Fifth year SAICA trainees
Audit managers
Audit partners
Engagement Quality Control Reviewers
None
None