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