Annual Audit (ISA) Update


CPD hours: 4 Hours

Price: R575.00

Video Type: Single

Presenter: Nestene Botha CA(SA)
CA(SA)
...

Annual Audit (ISA) Update

CPD Hours: 4

Price: R575.00


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Title / Topic

Annual Audit (ISA) Update

Presenters : Nestene Botha CA(SA)


Overview     

The International Auditing and Assurance Standards Board's (IAASB) International Standards on Auditing (ISA) never remain static as they are being continually changed or replaced for continuous audit quality improvement. Also continually evolving is the International Standard on Quality Management (ISQM).  

It is important that auditors and accountants keep abreast of these changes so that they meet the profession's high demands. Some of these changes include:  

  • ISA 220 (Revised) - Quality Management for an Audit of Financial Statements. Effective for periods beginning on or after 15 December 2022, this Standard deals with quality management of audit engagements. 

  • ISQM 2 - Engagement Quality Reviews. This applies to audits, reviews, and other assurance and related service engagements effective for periods beginning on or after 15 December 2022.  

  • ISA 315 - Identifying and Assessing the Risks of Material Misstatement. This Standard is effective for audits of financial statements for periods beginning on or after 15 December 2021.  


Learning objectives   

   By attending this webinar you will develop the following competencies:  

  • A high level understanding of the various auditing Standards and related resources that are new, or have been updated or revised. 

  • Know technical areas to look out for with regards to new Standards becoming effective in the upcoming annum. 

  • Have a general summarised understanding of the substance of the changes in auditing Standards and related resources. 

  • Have full awareness of all projects that are in progress and proposed projects that inform you of future developments to be expected in the auditing industry. 

  • Improve the quality of your assurance engagements through access to links to new, amended and revised Standards and resources that can be used for internal training purposes. 


Content   

   The webinar will cover the following topics:  

  • Auditing Standards: 

    • New ones released. 

    • Amendments effective now. 

  • Updated Illustrative Reports. 

  • Amendments to Ethics Codes. 

  • New and updated Guides 

  • IAASB Projects: 

    • Currently in progress. 

    • Proposed. 

  • New Extra Resources 

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