Spring Auditing Update 2026 (ROI/NI)

Format

This webinar will be delivered via Zoom on Thursday 21 May 2026 from 9am to 1pm . The Zoom link will be emailed to participants the day before the course is due to take place.

Who should attend

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 in 2026
• Group Audits and the impacts of the revised ISA 600, and how you can use our 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 changes to the updated FRS 102 & 105 that apply from January 2026.
• Other points to consider, such as how the Ethical Standards impact on your audits; and

Typical areas for improvement in the audit of SMEs, as identified by both the Institute Professional Standards and Practice Consulting teams.

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.