How to Audit More Complex Areas Case Study

This course is designed to put theory into practice for students who have become involved in audit.  It builds on the theory covered in the Auditing Skills Series Year 2 eLearn modules. 

Content 

• In-Charge - further areas to consider: 

• Materiality 
• Understanding the Entity 
• Understanding internal controls 
• Sampling 
• Going Concern 

• How to Audit: Tax 
• How to Audit: Intangibles 
• How to Audit: Journals 
• How to Audit: Related Party Transactions 
• Completion issues: 

• Evaluation of misstatements 
• Management representations 
• Communication to management and those charges with governance 
• Final analytical review 

Who should attend: 

This is part of the Early Careers Year 2 programme