If you do not inform us that you are unable to attend the webinar training session, and we are unable to reach you to confirm whether you would like access to the edited recording, your booking will automatically be credited after one week. You will then need to rebook the lesson through our Akhanani website.
Mr Tristan White
10 Nov '22
13h00 -16h00
3
Attending the course and successfully completing the post-assessment, will grant you
3 hour/s verifiable CPD, recognised by the various
professional bodies (SAICA, SAIBA, SAIT, SAIPA , ACCA, IACSA & IRBA). Please note that the
CPD certificate will only be issued once the post-assessment has been completed.
Web Based (Online)
Tristan White
0118861395
gillian@probetatraining.co.za
ProBeta Training presents a refresher webinar-series on the International Standard on Auditing or ISA to familiarise you with all pertinent elements directly from the standard.
The approach to the webinar-series is to split the standards into the relevant phase of the audit, spending several weeks on each phase i.e.
• Pre-engagement planning
• Execution; and
• Finalisation
The series will run over the next 4 months, and each session will attempt to:
• simplify the relevant standards,
• highlight key elements and
• provide action points from each standard to ensure that you conduct each audit in accordance with the International Standard on Auditing (ISA).
Session 9 will focus on:
o ISA 260: Communication with those charged with governance
o ISA 265: Communicating deficiencies in internal control to those charged with governance
o ISA 450: Evaluation of misstatements identified during the audit
o ISA 560: Subsequent events
o ISA 570: Going concern
o ISA 580: Written representations
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:
• What, how and to whom information must be communicated
• Identifying significant and important deficiencies
• Communicating control deficiencies and going concern issues
• Consideration of both identified and unidentified misstatements
• The effect of misstatements on the audit plan
• Individual and aggregate misstatement
• Management representations about misstatements and subsequent events
• Adjusting and non-adjusting events
• Management’s assessment of going concern.
• Responding to going concern events and conditions
• The effect of going concern on the audit report
• Written representation that must be obtained
• Steps if management refuses to provide representations
The following individuals will benefit from attending this course:
• Audit trainees
• Audit firm owners
