Finalising the Audit Based on CaseWare Probe (New ISA 315 and 330) (2025)

In-house course

1 Day
Attendance at this seminar will secure 6.5 hour/s verifiable CPD points including other professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc)
LYNETTE BADENHORST   nerissa@probetatraining.co.za

Finalising an audit requires thorough documentation and careful review to ensure that the correct audit opinion is expressed and that all reporting obligations are met. Understanding the requirements of auditing standards is essential, as these must be consistently applied and linked to relevant CaseWare Probe documents.

With the revised ISA 315 introducing significant changes to risk identification and assessment, it is critical that firms align their audit finalisation procedures with these standards. This course provides practical guidance on how to complete the audit file, assess the sufficiency of evidence, and avoid pitfalls that could result in deficiencies. Participants will learn how to use CaseWare Probe to document their final review and ensure compliance with professional standards.

This course equips participants with the knowledge and tools to finalise audits effectively using CaseWare Probe, ensuring that audit reports are accurate and compliant with professional standards.





  • Importance of understanding and applying relevant ISA requirements throughout the audit 
  • Linking audit standards to CaseWare Probe documents for proper documentation 
  • Sampling procedures to validate the sufficiency of evidence 
  • Assessing and testing related party transactions 
  • Evaluating significant transactions outside the normal course of business 
  • Identifying litigation, claims, contingent liabilities, and commitments 
  • Evaluating the client’s going concern plans and auditing cash flow forecasts 
  • Assessing subordination agreements and insolvency risks 
  • Identifying and documenting subsequent events and their impact on financial statements 
  • Conducting a final or overall analytical review 
  • Reporting significant deficiencies to management in writing 
  • Evaluating misstatements and documenting their treatment 
  • Identifying and reporting NOCLAR or reportable irregularities 

CaseWare Documents Covered 

  • 02.10 Subsequent events 
  • 02.20 Going concern 
  • 02.22 Subordination agreements 
  • 02.30 Overall analytical review 
  • 02.40 Evaluation of misstatements 
  • 02.50 Consideration of the audit report 
  • 02.55 Key audit matters 
  • 02.00 Partner sign-off

• 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


Latest Version of CaseWare to be installed