Auditor Judgement - How to Make the Right Decisions

Objectives

The session will help auditors make better decisions, understand what processes enable this and produce documentation that better withstands regulatory scrutiny.

Key topics

• FRC guidance on better judgements
• Professional scepticism
• Accumulating audit evidence
• The role of review
• Decisions relating to accounting estimates
• Other key decisions such as going concern and the adequacy of disclosures
• Documentation

Who should attend

This session is for experienced auditors - including audit seniors, managers and partners - of all sizes of audited entities.