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, ACCA, IACSA, IRBA & etc). Please note that the
CPD certificate will only be issued once the post-assessment has been completed.
Web Based (Online)
TRISTAN DAVID-CREWE WHITE
tristan@probetatraining.co.za
Audit engagements of a public school present with it several key problem questions:
- How does the South African Schools Act SASA affect the audit
- How do the new ISA 315 and ISA 330 requirements affect the approach to such audits
- Where do the key areas of risk lie, considering a public school has no profit motive, is government
funded and generates service-based revenue
- How does the National Guideline accounting framework impact on the financial statements that need
to be audited
Join us as we look to grapple with the key considerations that form part of the pre-engagement, planning and finalisation phases of the audit as would be of interest to audit managers and partners.
Identify and clarify the audit requirements of a public school, including what your auditor reporting responsibilities are.
Discuss the phases of the engagement and key things to look out for as part of preparing your working papers, including the implications of the revised ISA 315 and 330. Phases to be discussed:
- Pre-engagement
- Planning
- Finalisation
Auditors
Audit managers
Audit partners
Engagement Quality Control Reviewers
