Course Details

Related parties have very specific disclosure requirements under the various financial reporting standards as well as the Company Act 2014. Related parties also have a higher fraud risk. In this course Lindsay discusses the requirements for auditing related party transactions. The course takes a practical approach as to what needs to be documented on your audit files, and what you need to look out for. 


In this course Lindsay Webber covers the following topics;

  • Who is a related party and what needs to be disclosed. 
  • Related party transaction risks.
  • Requirements of ISA 550.
  • Audit documentation.
  • Audit opinion implications.

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Lindsay Webber

As a member of our Practice Support team, Lindsay’s focus is on helping practices achieve on-going best practice compliance, providing in-house training, technical assistance, and file reviews.

Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. Altogether, she has over six years external audit experience along with over six years academic experience specialising in Audit and Financial Accounting. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.

Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University and graduated with distinction from the MBA course at Trinity College Dublin. She is currently working towards a Diploma in Forensic Accounting through Chartered Accountants Ireland.