Available Course
Auditing Standards 4: Planning – Fraud Risk Assessment
>> Click here to book this training as an In-House course <<
| Duration: | 2.00 |
| 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: |
Tristan White
T: 0118861395 E: gillian@probetatraining.co.za |
| Back | |
Fraud is a scary reality in any financial statements audit. The International Standard on Auditing ISA 240 introduces some minimum requirements when it comes to understanding and testing for fraud as part of an audit.
Are you familiar with these requirements?
ISA 240 will be simplified relative to the following aspects:
• Risk identification procedures
• Assessing the risk of material misstatement due to fraud
• Identifying and evaluating fraud risk factors
• Presumed fraud risks
• Effect of fraud risk on the audit approach
☒Financial managers
☒Auditors
☒Audit managers
☒Audit partners
☒Engagement Quality Control Reviewers