How to produce a good SME audit file
Member price: £144.50 + VAT
Non-member price: £170 + VAT
Glasgow, 12 August 2021
Edinburgh, 2 December 2021
Producing ISA-compliant audit files is a real challenge for auditors, especially those undertaking small company and charity audits. The course explains exactly what a good audit file should look like and what regulators are looking for, with particular reference to ISA 230 on audit documentation. The course will include sample documents covering audit tests and layouts of audit working papers.
Who should attend
The seminar is targeted at auditors of small and medium-sized entities and charities working within professional practice.
What you will learn
After attending this seminar, you will be able to:
- Produce audit files efficiently and effectively in a way which is compliant with auditing standards;
- Appreciate the crucial documentation requirements in respect of audit planning and completion (e.g. risk assessment, materiality, going concern, misstatements);
- Understand how to produce good quality test working papers – and what to look for when reviewing these; and
- Have a good awareness of common areas of documentation weakness as revealed by ICAS inspectors and how to address these.
BPP | Tel: 0330 060 3303 | Email: email@example.com