LEARNING FORMAT

On-demand video webinar. The date shown above is the expected release date of the on-demand module.

OBJECTIVES

This session assumes that delegates are aware of the ethical framework that underpins the requirements for professional accountants and will look at the requires of International Standards on Auditing (ISA UK) to remain sceptical throughout the audit.

The course will then build on this and look at the requirements in ISAs UK 240 to consider fraud in all stages of the audit and ensure that auditors remain alert to potential risks.

KEY TOPICS

The course will cover the following points, using practical examples throughout:

Refresher of general ethical principals
Overview of ISA 200 and what it means to be sceptical
Example situations where scepticism can be challenged
Documentation requirements to confirm auditor remains sceptical
Overview of ISA 240 and definition of fraud v error
Finding guidance in the audit plan
Examples of areas where fraud may be more likely and how to respond

WHO SHOULD ATTEND

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

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