Attorney Trust Accounts audits are focused on very specific sections of the Legal Practices Act and Rules, but what else do managers and partners need to consider as part of trust audits? Join us as we understand the auditor’s responsibility in relation to: - Fraud - Internal controls - Compliance with other legislation, e.g. FICA - Practitioners Annual Statements - New audit report templates [per 2019 Revised IRBA Guide] - New engagement letters / Man. rep letters - ISAE 3000 assurance standard’s impact on trust audits - Incorporating IRBA’s NEW 2019 Revised Guide - Business records / business financial statements audit - Materiality / sampling - Matter file testing

Obtaining a better understanding of the impact of the following on the trust audit: - Fraud - Internal controls - Compliance with other legislation, e.g. FICA - Practitioners Annual Statement - New audit report templates [per 2019 Revised IRBA Guide] - New engagement letters / Man. rep letters - ISAE 3000 assurance standard - IRBA’s NEW 2019 Revised Guide - Business records / business financial statements audit - Materiality / sampling - Matter file testing

Auditors, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners, and Engagement Quality Control Reviewers