CPDStore Ireland

Feb 16, 10:00

Audit Evidence & Execution and Other Key Standards and Areas

Speaker: Colm Owens, Lindsay Webber – OmniPro Practice Support

Areas covered will include:

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.

Feb 16, 12:10

Going Concern and Audit Opinions & Practical Opinion Forming & Review of Live Audit Reports

Speaker: Colm Owens, Lindsay Webber – OmniPro Practice Support

Areas covered will include:

Session 7: Going Concern and Audit 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