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There are areas that auditors may struggle with in performing audit engagements. This may be because the standards are not well understood or there are challenges in applying them, especially in the context of a less complex entity. This course will address hot topics in auditing standards including CAS 230 Documentation, CAS 240 Fraud, CAS 260 Communication with TCWG, CAS 315 Identifying and Assessing Risk, CAS 500 Evidence, CAS 530 Sampling, CAS 540 Auditing Estimates and CAS 700 Reporting.

Through an exploration of the standards, illustrative examples and guidance on practical application you will strengthen your ability to conduct an effective and efficient engagements.

Verifiable CPD
2.0 hours 

Learning Objectives
By the end of the session participants will be able to:

  • Implement effective strategies in performing audit engagements
  • Appreciate the auditor’s responsibilities related to fraud 
  • Develop an efficient approach to documenting the design and implementation of controls
  • Identify and assess the risk of material misstatement and recognize two required significant risks
  • Understand how to perform tests of control, substantive analytical procedures and tests of detail
  • Explain and implement the concepts of sampling
  • Develop an efficient approach to auditing estimates
  • Identify reporting requirements including emphasis and other matter paragraphs
  • Strengthen documentation in engagement files to minimize practice inspection comments