Applying the Auditing Standards

Updated in June 2022, this course provides comprehensive coverage of the auditing standards and how to communicate, document and apply the requirements, including key audit matters, enhanced auditor reporting and review engagements.

The course includes activities, case studies, examples, tips, traps and warnings to ensure learning can be applied to your work. There are also videos that highlight particular issues to enhance your learning experience.

Key topics:

• Audit risk identification and assessment
• A practical guide to materiality
• Assessing the design and implementation of controls
• The auditors responses to assessed risks
• Sufficient audit documentation
• The auditors responsibilities relating to fraud
• The written requirements for auditor / client communication
• Enhanced auditor reporting: for all entities
• Enhanced auditor reporting: key audit matters
• Review engagements
• Other audit & review matters