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Course Description

  • Perform additional tests for presentation and disclosure
  • Review for contingent liabilities and commitments
  • Review for subsequent events
  • Final evidence accumulation
  • Evaluate results
  • Issue the audit report
  • Communicate with the audit committee and management
  • Subsequent discovery of facts

  • Perform additional tests for presentation and disclosure
  • Review for contingent liabilities and commitments
  • Review for subsequent events
  • Final evidence accumulation
  • Evaluate results
  • Issue the audit report
  • Communicate with the audit committee and management
  • Subsequent discovery of facts

Additional Information

Target audience

  • Internal auditors and government auditors.
  • Employees of certified public accounting (CPA) firms.
  • Those interested in up-to-date coverage of globally recognised auditing concepts with practical examples of the implementation of those concepts in real-world settings.
  • Those interested in the most important internationally recognised concepts of auditing to aid their audit decision making and evidence accumulation in today’s complex, global auditing environment.

Learning outcomes

Upon completion of this course, you will be able to understand:

  • How to design and perform audit tests related to presentation and disclosure audit objectives.
  • How to conduct a review for contingent liabilities and commitments.
  • How to obtain and evaluate letters from the client’s attorneys.
  • How to conduct a post-balance-sheet review for subsequent events.
  • How to design and perform the final steps in the evidence-accumulation segment of the audit.
  • How to integrate the audit evidence gathered and evaluate the overall audit results.
  • How to communicate effectively with the audit committee and management.
  • The auditor’s responsibilities when facts affecting the audit report are discovered after its issuance.

Target audience Internal auditors and government auditors. Employees of certified public accounting (CPA) firms. Those interested in up-to-date coverage of globally recognised auditing concepts with practical examples of the implementation of those concepts in real-world settings. Those interested in the most important...

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