Audit Evidence & Execution and Other Key Standards and Areas 2023 (Feb 23)
Category: Audit | Duration: 2hr | Tag: VODIRECAUW2303 | Type: Video | Speaker: Colm Owens, Lindsay Webber | Date: 16/02/2023 10:00
Session 5: Audit Evidence & Execution;
• ISA 230 – Audit Documentation;
• ISA 500 – Audit Evidence;
• ISA 402 – Audit Consideration Relating to an Entity Using a Service Organisation;
• ISA 450 – Evaluation of Misstatements Identified During the Audit;
• ISA 501 – Audit Evidence – Specific Consideration for Selected Items;
• ISA 505 – External Confirmations;
• ISA 510 – Initial Audit Engagements – Opening Balances;
• ISA 520 – Analytical Procedures;
• ISA 540 – Auditing Accounting Estimates;
• ISA 550 – Related Parties.
Session 6: Other Key Standards and Areas;
• ISA 560 – Subsequent Events;
• ISA 580 – Written Representations;
• ISA 600 – Audits of Group Financial Statements (incl. the WORK of Component Auditors)
• ISA 610 – Using the Work of Internal Auditors;
• ISA 620 - Using the Work of an Auditor’s Expert;
Colm Owens
Lindsay Webber