Audit Reporting | Globaltraining

Audit Reporting


Duration
2 hours
Cost
€60
Tel
77778030
Email Address
Online

Lecturer(s)

Aim:

The aim of the seminar is to present and explain to participants practical illustrations of examples of audit opinions on the following areas: 1) Unmodified opinion but emphasis of matter: a) Going concern, b) Financial statements audited by another auditor 2) Qualified opinion: a) Disagreement of accounting policy (method or disclosure) b) Inability to obtain sufficient and appropriate audit evidence c) Inadequate disclosure: going concern 3) Disclaimer of opinion: inability to obtain sufficient audit evidence 4) Adverse opinion: a) Disagreement on accounting policy and Going concern. It will provide all necessary knowledge and tips in identifying the appropriate opinion to be issued in each case.

Objective:

The objective of this seminar, is to provide an overview of the recent revisions in the International Standards in Auditing, relevant to the external auditor’s report in the areas of : ISA 700 (Revised); Forming an Opinion and Reporting on Financial Statements; ISA 701 Communicating Key ; Audit Matters in the Independent Auditor’s Report; ISA 705 (Revised) ; Modifications to the Opinion in the Independent Auditor’s Report; ISA 706 (Revised); Emphasis of Matter Paragraphs and Other Matters and Paragraphs in the Independent Auditor’s.

Participant’s Profile:

Accountants and auditors employed in accountancy and audit firms who are involved in the preparation and review of audit engagements of various size and complexity.

Registration:

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Bundle prices available.  Contact us for further information.

Section 1 – The Completion Stage of the Audit-  What you need to be aware of before issuing the audit opinion

  • The final review and the completion of the IFRS and Audit Checklist
  • Identifying and summarizing all misstatements, preparing the management representations

Section 2 – Modifications to the Audit Report

  • When and how to modify the audit opinion
  • Different types of audit opinion, illustrations