Back to Basics - Audit Risk and Planning

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At the end of the course participants will be reminded of the risk based approach to planning an audit.

Contents:

ISA (UK) 315 – Identifying and Assessing the Risks of Material Misstatement
Understanding the entity
Audit risk and assertions
ISA (UK) 240 – The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements

CPD Course

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