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Audit International

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Lynette Badenhorst


Overview:

The aim of this session is to explain to delegates the audit procedures to perform on certain selected topics in order to avoid negative IRBA inspection findings. According to the latest inspection report that was recently issued by IRBA auditors are still receiving many finding on the topics listed below: Significant accounting and auditing estimates and judgments Revenue Related parties Transactions outside the normal course of business Journals


Course Content:

Revenue Completeness of revenue Direction of testing Source documents or source data from which samples are to be selected � Assessing the completeness and accuracy of the population � The rebuttal of the presumed fraud risk in revenue recognition � Performing analytical procedures Related parties and transactions outside the normal course of business � Risk relating to fraud risk in related parties Management override of controls Loans to/from related parties Audit procedures to perform to address related parties Completeness of related parties Related party transactions outside the normal course of business were not considered or deemed significant risks Engagement team discussions


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners, and Engagement Quality Control Reviewers

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Online Courses

The ProBeta Online Learner Management System specialises in delivering high-quality cost-effective online video training that includes a wide range of Accounting, Auditing and Tax topics.

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