Practical audit quality considerations during this pandemic environment


CPD hours: 2 Hours

Price: R237.50

Video Type: Single

Presenter: Lettie Janse van Vuuren CA(SA)
CA (SA), Registered Auditor
...

Practical audit quality considerations during this pandemic environment

CPD Hours: 2

Price: R237.50


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Title / Topic

Practical audit quality considerations during this pandemic environment


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.

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