How to produce a good SME audit file

14 November 2019
1:30pm - 4:45pm
Edinburgh, Aberdeen

Member price: £144.50 + VAT

Non-member price: £170 + VAT

Please note, the ICAS member discount will be refunded after checkout.

Edinburgh, 14 November 2019
Aberdeen, 12 December 2019

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What you will learn

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.

Full speaker list


Our group of presenters have worked across both the private and public sectors within external audit, financial accounting, management accounting and internal audit. They have experience both working in these fields and delivering seminars in the areas of governance, risk, value for money and fraud to managers with a broad range of backgrounds (financial and non-financial).

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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
  • Have a good awareness of common areas of documentation weakness as revealed by ICAS inspectors and how to address these


Edinburgh, Aberdeen


Tel: 0330 060 3303


  • Audit and Assurance
  • Scotland
  • Training courses
  • Edinburgh
  • Grampian

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