The Audit Process
- Audit responsibilitiesand objectives
- Audit evidence
- Audit planning and materiality
- Assessing the risk of material misstatement
- Assessing and responding to fraud risks
- Internal control andCOSO framework
- Assessing control risk and reporting on internal controls
- Overall audit strategy and audit programme
- 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.
Upon completion of this course, you will be able to understand:
- Auditors’ and managements’ responsibilities, management assertions and audit objectives, and general evidence audit concepts.
- Various aspects of audit planning, including risk assessment, internal control, and auditors’ responsibility for detecting fraud.
- The integration of audit planning andaudit evidence.