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Trainee Year 1 - Audit

Trainee Year 1 - Audit

Auditing the Balance Sheet – Debtors

Date: 22nd September 2026

Pricing

Non member: £49.00 + VAT

Presenter

Gill Barron

About Gill

ESTIMATED CPD HOURS

1 Hour

LEARNING FORMAT

On-demand video webinar

OBJECTIVES

This module introduces the key audit considerations for debtor balances with a focus on the audit of debtors and specifically trade debtors (receivables). It will help you understand the procedures commonly performed, the risks auditors are looking to address and how to approach this area of the audit with greater confidence in line with the requirements of ISA 315R.

KEY TOPICS

  • Understanding trade debtors (receivables)
  • Audit objectives for trade debtors (receivables)
  • What could go wrong?
  • Identifying assertions
  • Common audit procedures
  • Documenting work performed

WHO SHOULD ATTEND

The course will be relevant to new accountants in their first year in practice.

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What's Included

  • Expert Knowledge from an Industry-Leading Speaker
  • Verifiable CPD hours
  • CPD Tracking and Certificate
  • Live Webinar (if a future date is listed) with Q&A
  • The Recording of the Event
  • Supporting Materials