CPDStore

10:00 - 11:40

Execution and Evidence Gathering & Completion Phase - February 2026

Speaker: Lindsay Webber, Lungi Sepotokele - OmniPro

Session 5: Execution and Evidence Gathering;

• ISA 230 – Audit Documentation;
• ISA 500 – Audit Evidence;
• ISA 402 – Audit Consideration Relating to an Entity Using a Service Organisation;
• ISA 501 – Audit Evidence – Specific Consideration for Selected Items;
• ISA 540 – Auditing Accounting Estimates;

Session 6: Completion phase;

• ISA 560 – Subsequent Events;
• ISA 600 – Audits of Group Financial Statements (incl. the WORK of Component Auditors)
• ISA 450 – Evaluation of misstatements identified during the audit
• ISA 550 – Related parties
• ISA 520 – Analytical procedures

Course Level: Advanced

12:10 - 13:50

Going Concern and Practical Opinion Forming - February 2026

Speaker: Lindsay Webber, Lungi Sepotokele - OmniPro

Session 7: Going Concern and Opinions;

• ISA 700 - The Unqualified Audit Opinion
• ISA 570 - Material Uncertainty Due to Going Concern
• ISA 706 - Emphasis of Matter Paragraphs & Other Matter Paragraphs & First Time Audits
• ISA 705 – Modified Opinions; Limitation of Scope, Adverse & Disclaimers of Opinion
• ISA 701 - Key Audit Matters;
• ISA 710 – Comparative information
• ISA 720 – Auditors Responsibility for Other Information.

Session 8: Practical Opinion Forming & Review of Live Audit Reports.

• Live Audit Opinion Review

Course Level: Advanced