Overview   

It is evident that the control environments of many business entities have been negatively impacted by the current pandemic. It is also true that as a result of this pandemic, the nature of evidence collected by auditors is now different. 

The two issues above raise concerns over the perpetration of fraud by companies as well as the difficulties faced by the auditor in determining going concern of clients' businesses. 

The IAASB recently hosted three virtual roundtables during which issues and challenges related to fraud and going concern where tackled. All accounting professionals need to ensure that they are up to date with the latest challenges and developments being discussed by thought leaders and field experts.  

Join Nestene Botha CA(SA) on 2 June 2021 from 9:00 a.m. to 11:00 a.m. as she discusses fraud and going concern and how this is affecting every accountant and auditor. 

Learning objectives  

By the end of this webinar the attendee should: 

• Understand that crucial parts of the accountant's and auditor's work have been affected by the current pandemic; 

• Understand the impact of technology advancements on fraud perpetration and detection; 

• Understand that there is an expectation gap w.r.t public perceptions and the auditor’s responsibilities for fraud and going concern; and 

• Know how to deal with fraud and going concern in audits of less complex entities. 

Content 

The webinar will cover the following topics:  

• Background. 

• IAASB's roundtables - a summary. 

• Fraud and how it's perpetrated. 

• How tech advances have impacted fraud perpetration and detection.  

• Auditor's responsibility for determining going concern. 

• The expectation gap. 

• Dealing with fraud and going concern issues. 

Obtaining your CPD certificate 

This webinar qualifies for 2 CPD hours with your professional body including: ACCA, SAICA, AAT, SAIPA, SAIBA, IAC, CIS, ICBA, LSSA, FPI, and the IBA. The SAAA CPD policy is compliant with IFAC IES7 and is recognised by all relevant professional bodies. 

All attendees are issued with a CPD certificate available in an online profile. 

About the presenter 

Nestene Botha CA(SA) 

Nestene completed her B.com (Hons) at North West University in 2012. In 2014 she completed her professional articles and her Masters Degree in Chartered Accountancy. She then registered with SAICA as a Chartered Accountant in 2015. Nestene has lectured on the audit programme at the University of Cape Town. She started her own audit, tax & accounting practice which she has since grown into a reputable firm in the Tableview area with 60 clients and two staff members. 

Who should attend? 

The following persons will benefit from attending this webinar: 

• Professional Accountants including: RA(SA), CA(SA), PA(SA) and BAP(SA); 

• Accounting Officers; and  

• Audit Trainees. 

Price              

• R 475.00 - Online admission - Individual. 

• R 950.00 - Online admission - Company. 

Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

If you don’t have a profile, create a free profile then login and register for the webinar. 

Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series). 

Click here to find out about the Technical Resource Centre & CPD Subscription options. 

Additional material 

By attending this webinar you will be provided with: 

• A summarised slide presentation. 

• Reference documents and/or course material where available. 

• You can ask questions during the webinar and you will also have access to the presenter after the webinar.