Attendance at this seminar will secure 3 hour/s verifiable CPD points including other professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc)
Tristan White
0118861395
gillian@probetatraining.co.za
Session 10 will focus on:
o ISA 700: Forming an Opinion and Reporting on the Financial Statements
o ISA 705: Modifications to the audit opinion
o ISA 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
o ISA 710: Comparative Information – Corresponding Figures and Comparative Financial Statements
o ISA 720: The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
Fundamentally the session will focus on finalisation 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 finalisation are:
• Complete, general purpose financial statements
• Fair presentation and compliance frameworks
• Minimum content in an audit report
• Appropriate audit report modification
• Effect of management imposed scope limitations
• Inappropriate use of emphasis of matter and other matter paragraphs
• Compulsory procedures regarding comparative figures
• Referring to comparative figures in the audit report
• Including other information in financial statements
☒Auditors
☒Audit managers
☒Audit partners
☒Engagement Quality Control Reviewers
Delegates must have their own computers with strong internet connections.
All other material and stationery will be provided.
