Audit Update for 2023 (Mar 23)
Category: Audit | Duration: 1hr | Tag: VODUK2318 | Type: Video | Speaker: Lindsay Webber | Date: 23/03/2023 10:00
In this session we look at the revised ISA 240 on Fraud and the ISA 315 on assessing risks. Both of these ISAs are applicable for December 2022 year ends, so it is vital that auditors are aware of the changes and are making these evident on audit files. Lindsay Webber covers the following during the session:
• ISA 240
o Planning and risk assessment
o Audit evidence and documentation
o Concluding on fraud
• ISA 315
o Risk spectrum and risk assessment
o Documentation
Lindsay Webber