Auditing with the PQAs (ROI & NI) On-Demand

Once you have booked your course, the link to the recording will be available in your "My Account" area.

Please be aware that you will have access to this course for 180 days from the date of purchase

Online courses cannot be booked on behalf of someone else. Access will only be granted to the person completing the online order.

Course overview

• Audit Planning, including key changes to your Audit Planning Memorandum, and gaining an understanding of how the revised Ethical Standards impact on your audit,
• New Going Concern requirements under the revised ISA 570,
• Auditing Accounting Estimates under the revised ISA 540 and increased level of uncertainties,
• Changes to the Quality Management and IES Procedures for 2022 that you need to know,
• The new and increased Audit Risks that you face at this time, such as fraud and how ISA 240 changes will impact your work,
• Enhanced Audit Completion Procedures/documentation, including the Letter of Representation,
• Typical areas for improvement in the audit of SMEs, as identified by both the Institute Professional Standards and Practice Consulting teams;
• New Audit of Less Complex Entities Proposals; and
• Using the Institute COVID-19 Audit Programme to best effect.

While recent enhancements to the Institute PQAs will be referenced during this session, the key audit issues covered throughout the course will make it also highly relevant to non-PQA users.

Key learning outcomes

Speaker