Resources and coursesĀ included in theĀ Audit Training Toolkit HubĀ
All the courses in this Hub contain Videos and Course materials
Ethical and Independence considerations
Documentation of ethical considerations during the audit (1.5 hours)
Long association with an audit client - Are you truly independent (1.5 hours)
Compile and Audit / Review the Same AFS (2 hours)
Fundamental Principles of Auditing
Audit documentation
Audit documentation (2 hours)
Overrall objectives + Audit documentation (2.5 hours)
Audit assertions
Practical appplication for the testing of audit assertions (3 hours)
Materiality
Planning materiality
Agreeing the terms of the engagement and materiality (2.5 hours)
Fraud risk assessments and testing for fraud
Fraud Risk Assessment (3 hours)
The Auditor`s responsibility with regards to fraud (4 hours)
Testing for Fraud During an Audit (4 hours)
Auditing the Presumed Fraud Risk (3 hours)
Risk assessments - audit planning
Practical Implementation of ISA 315 and ISA 330 (6.5 hours)
Internal controls and control environment
Internal controls and control environment (4 hours)
The auditor`s responsibility towards internal controls (4 hours)
Understand document evaluating and testing of internal controls during an audit (2.5 hours)
Analytical procedures
Analytical procedures (1 hour)
Sampling
Sampling items for auditing (3 hours)
Sampling and selecting items for testing (3 hours)
Finalisation of the audit engagement
Communication and Misstatements
Communication and Misstatements (3 hours)
Auditor`s Report
Auditor`s Report (3 hours)
IRBA Rule - Enhanced Auditor Reporting (EAR)
Enhanced Auditor Reporting (EAR) (1 hour)
ISA 570 Going Concern (Exposure Draft 2023/2024)
ISA 570 Going Concern (Exposure Draft 2023/2024) (2 hours)
Laws and Regulations,NOCLAR'S and Reportable Irregularities
The auditor`s responsibility with regards to Laws and Regulations in an audit (4 hours)
The Auditor’s Responsibility When Detecting Non-Compliance with Laws and Regulations During an Audit (4 hours)
Responding to Non-Compliance with Laws and Regulations (NOCLAR) (2 hours)
Improving the Quality of Audit Files
Improving the Quality of Audit Files to Avoid IRBA Findings (6.5 hours)
Stay ahead of Compliance Requirements - Understand the IRBA Inspection Report (4 hours)
Auditing the different line items
Accounting Estimates
Practical approach for Auditing Accounting estimates (2 hours)
Auditing accounting estimates (1.5 hours)
Revenue
How to Audit Revenue (3 hours)
Tax liability
Auditing the tax liability (2 hours)
VAT liability
Auditing the VAT balance (1.5 hours)
Journals and related parties
Obtaining sufficient appropriate evidence - Related parties and journals (2 hours)
Inventory
Auditing Inventory (2 hours)
Auditing the stock count (2 hours)
Group Audit
ISA 600 - Group audits (2 hours)
Group/ Component Audits (2.5 hours)