Format
This session was delivered via Zoom
on Wednesday 10 December 2025.
Booking Information
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.
Who should attend
This course is suitable for accountants, auditors, and
other business professionals, both from small and mid-sized practices and in
business, from across the island of Ireland.
Course overview
While the exact content of this webinar will be agreed
closer to its airing, some of the likely issues to be covered will include:
- The International Standards on Quality Management
(ISQM) – what you need to do to ensure that your practice continues to adhere
to these standards into 2026
- Group Audits and the impacts of the revised ISA 600,
and how you can use our new dedicated Group Audits Toolkit for such
assignments
- Audit Planning – the key impacts of ISA 315 (Risk of
Material Misstatement) and the audit risks you face (for example fraud) on
your audits
- Going Concern requirements under ISA 570
- Incomplete Audit Evidence & ISA 505
- Audit Completion – getting your documentation right
- Sustainability Assurance – what is coming?
- Impacts of upcoming changes to FRS 102 & 105, as
well as Company Size, Threshold & Audit Exemption Rule Changes on your
audits
- Other points to consider, such as how the Ethical
Standards impact on your audits,
- Typical areas for improvement in the audit of SMEs,
as identified by both the Institute Professional Standards and Practice
Consulting teams; and
- Reporting to Regulatory bodies should the need arise
(e.g., Anti-Money Laundering, Fraud or Company Law issues).
Key Learning Outcomes
By the end of this course, participants will be able to:
- Appreciate the key auditing issues for micro, small
and medium sized companies that have arisen over the last 12 months and how to
address these.
- How best to employ the Institute PQAs, Group Audits
Toolkit and ISQM Resource Pack in your audits/practice
If you have any questions regarding this or any other CPD course or
requirements, please feel free to contact the team here or call us at (+353) 01 523 3930
Members who joined Chartered Accountants Ireland following 1 September 2024,
please continue to book on the CPA Portal here to ensure you receive your membership
discount
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