Financial Reporting
...

2018 - Annual ISA Update

CPD Hours: 4

Price: R399.00


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Title / Topic

2018 - Annual ISA Update


Overview

In the IRBA submission to Parliament on the Steinhof accounting scandal, IRBA noted the deficiencies in the current regulation in the audit profession. Auditors are not keeping track of the significant changes to audit reporting and communication, and integration with ethics and professional scepticism introduced since 2014 by the IAASB. This event will provide an update and practical discussion of changes to the suite of standards resulting from projects completed from 2014 to date.


Learning Objectives

The objective of the course is to provide you with an:

  • Appreciation of the public interest scope of audit standards
  • Understanding of how the current accounting scandals will impact the profession
  • Overview of the latest enhancements and improvements to audit standards
  • Ability to share the new developments with their staff and fellow directors
  • Advanced warning to enable early correction to audit processes and systems

Content

The course will cover the following topics:

  • ISA 260 and ISA 265
    • What are the requirements for communicating with management and Boards?
    • How to communicate deficiencies in internal controls
  • ISA 700, 701, 705 and 706: 
    • What are the new requirements for audit reporting and how do these impact the audit process?
  • ISA 250: 
    • How does NOCLAR impact the role and responsibilities of an auditor
  • ISA220: 
    • How to improve quality control compliance
    • What are the current global trends in quality control review findings

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