£85+VAT (Click here for information on the Flexiticket discount scheme - fees as low as £38+VAT per place)
TIMING
Registration
Course starts
Coffee
Course ends
09:00
09:30
11:00
12:30
OBJECTIVES
The APB has taken the decision to introduce the new Clarified International Standards on Auditing for audits of periods ending on or after 15 December 2010. All auditors will need a thorough understanding of these new standards. This course aims to:
make delegates aware of the major changes in auditing standards
remind delegates of other developments affecting the auditor
This course will seek to provide broad coverage of the changes made to auditing standards and will include other developments affecting the auditor. The course held in November ‘Applying the New Auditing Standards in Practice’ will aim to identify the practical problems expected to arise as a result of the new standards.
WHO SHOULD ATTEND?
All partners and staff involved in audit work
TOPICS
Introduction to the clarity process including:
Objectives
Requirements and guidance
UK Pluses
ISA 200 Overall objectives of the independent auditor
Illustration of the new approach to standard setting including:
ISA 500 Audit evidence
ISA 501 Audit evidence – specific considerations for selected items
ISA 560 Subsequent events
Key changes to auditing standards as a result of the clarity project including:
ISA 265 Communicating deficiencies in internal control
ISA 320 Materiality
ISA 540 Auditing accounting estimates
ISA 550 Related parties
ISA 580 Written representation
Recent Practice Notes and Bulletins and other developments of general interest
