Audit of Owner Managed Businesses

The aim of the course is to provide practical guidance on the key considerations and techniques to be applied when auditing owner managed businesses.

Venue details:  
Belfast, The Linenhall, 32-38 Linenhall Street, Belfast
Start date & time:  
05 November 2019 09:30
End date & time:  
05 November 2019 13:00
Price: €86.13  (€81.82 Member price)
By registering for this course you have accepted the terms and conditions
Training ticket cost:  
CPD hours:  
Speaker details
First nameLast name
Gareth Martin


Product type:  
CPD course
Audit and assurance

Who should attend?

Practitioners and staff who are involved in the audit of OMBs.

Course overview

Planning the audit of OMBs

  • Review of relevant auditing standards.
  • Identifying the risks for an OMB.
  • Responding to risk factors and designing an appropriate audit plan.

Specific audit procedures relevant to OMBs

  • Testing approaches applicable to audits of OMBs
  • Specific audit procedures to address risks in particular account balances and classes of transactions.


  • Importance of the financial statement review.
  • Consideration of results of testing and whether sufficient appropriate audit evidence has been obtained.

Key learning outcomes

Attendees will learn how to identify and respond to the risks associated with auditing OMBs.