Fraud: Audit Testing, Documentation, Evidence and Reporting (Mar 23)
Category: Audit | Duration: 1hr | Tag: VODIRE2316 | Type: Video | Speaker: Lindsay Webber | Date: 16/03/2023 11:30
Course Details
Research has shown that fraud increases in times of recession. Although always an important topic, with the potential recession in 2023 and the new ISA 240 coming into force it is vital that auditors really understand what to look for, what to do and what to document on their files. In this session Lindsay Webber considers what auditors can do to meet their professional requirements and protect their clients from fraud. This session is relevant to auditors at all levels.
The following areas will be examined during this session:
• ISA 240 – Fraud (the changes to the standard)
• Assessing and responding to fraud risks
• Professional scepticism
• Documentation
• What to do if you do suspect fraud.
CPD Course Speaker
OmniPro
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.
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.