Practical audit quality considerations during this pandemic environment
CPD Hours: 2
Price: R237.50
Title / Topic
Practical audit quality considerations during this pandemic environment
Presenters : Lettie Janse van Vuuren CA(SA)
Learning objectives
By the end of this event the attendee will:
- Understand that the COVID-19 environment has a direct impact on auditing;
- Be aware of the wider consequences that may result from COVID-19 and our national lockdown;
- Understand that audit quality is a must - even during this pandemic; and
- Know practical considerations that will ensure good audit quality.
Content
The webinar will cover the following topics:
- Introduction.
- Impact of COVID-19 on the auditing environment.
- The wider consequences:
- Remote working and people wellness.
- Risk identification and internal controls.
- Materiality.
- Ethics/independence.
- Obtaining audit evidence remotely.
- Inventory.
- Documentation.
- Accounting estimates.
- Engagement Quality Reviews.
- Going concern.
- Auditor reports.
