Course Details

Session 3: Planning and documentation; 

  • ISA 300 – Planning an Audit; 
  • ISA 250A – Consideration of Laws and Regulations in an Audit; 
  • ISA 320 – Materiality in Planning and Performing an Audit;
  • ISA 530 – Audit Sampling.


Session 4: Risks and Responses; 

  • ISA 240 – Auditors’ Responsibilities Relating to Fraud in an Audit;
  • ISA 315 – Identifying and Assessing the Risks of Material Misstatements.  
  • ISA 330 – Auditors’ Responses to Assessed Risks. 

CPD Club

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CPD Course Speaker


Colm Owens

As a member of our Practice Support team, Colm’s focus is on helping practices achieve on-going best practice compliance, prepare for monitoring visits and assist with post-monitoring visits follow-ups.

Having spent the 6 years prior to joining OmniPro as a quality reviewer with Chartered Accountants Ireland Colm has a unique insight into how firms operate, the challenges facing firms and how firms are responding to current issues facing them and the profession.