Live Webinar (if a future date is listed) with Q&A
The Recording of the Event
Supporting Materials
Objectives
To provide auditors with the latest guidance for their responsibilities in relation to fraud in an audit engagement. This will include the ISA requirements of ISA 240 and ISA 315, outlining the requirements at the planning stage and the impact on the audit fieldwork. auditors shall be alert for fraud and maintain a level of professional scepticism throughout the audit. The audit reporting requirements shall also be covered…
Key Topics
The auditor’s responsibilities in relation to fraud (ISA 240)
Understanding the entity and its environments to perform an effective risk assessment, complying with ISA 315 Revised
Likely areas for fraud and why and responding to the risk assessment
The challenges faced by auditors and maintaining a level of professional scepticism
Audit reporting requirements in relation to fraud within the audit report.
Who Should Attend
This webinar is aimed at all levels of staff involved in auditing financial statements.
