Each ISA will be dealt with in overview but the concentration will be on those ISA's which the regulators report are not dealt with appropriately, and those where change is anticipated:
- Interaction with Ethical Standards
- Understanding the business and assessing risk – understanding ISA 300 and 215, especially significant risks
- Fraud and laws and regulations and the impact on your audit file
- Communicating with the client
- Creating a compliant an cost effective audit file
- Finalisation and reporting
- Group audits
- Audit of small businesses
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