Attorney / legal practitioner trust account audit engagements can be carried out on CaseWare’s Cloud platform, which allows you to document your audit working papers on a cloud-based methodology
We will break down the engagement per phase, and the second session looks at the planning phase of the audit, including risk assessment and planning responses
• Provide a breakdown of what the ISAE 3000 assurance standard and IRBA Guide require for the planning phase of trust
account audits
• Identify what documents within the template pertain to planning
• Unpack each planning document, explaining its purpose, how to complete and who needs to complete
• Will work on understanding how risk assessment takes place, what the nature of planned responses should be and how
the former two link up with the Legal Practice Act and Rules over the trust account
NOTE: No specific rules will be discussed during this session
Auditors
Fourth year SAICA trainees
Fifth year SAICA trainees
Audit managers
Audit partners
