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 a period of roughly 3 to 4 months, with a session planned weekly or every second week, and each session 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
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
☒Auditors
☒Audit managers
☒Audit partners
☒Engagement Quality Control Reviewers
