تفاصيل الدورة

This course is intended to equip audit practitioners with sufficient information to facilitate them in writing professionally worded audit reports that are in compliance with law and auditing standards for private companies incorporated under the Companies Acts 1963 to 2013 and the implications of the recently enacted Companies Act 2014.

Who should attend this course?

Auditors and readers of audit reports seeking a more thorough and practical understanding of audit reporting standards such as ISA(UK&I) 700 (as revised) and the related audit reports bulletin.

Topics covered?

This course will cover the law as well as FRC auditing bulletins and standards that are significant in relation to the statutory audit report for companies incorporated under the Companies Acts 1963 to 2013, and the impact on the audit report to be expected from the Companies Act 2014 now signed into law.

This course will also deal with:

  • Changes to audit report wordings consequent on the revisions to ISAs (UK&I) 700, 705 and 706 and the related FRC audit bulletin
  • Drafting the “enhanced audit report”
  • The auditor’s duty of care and “Bannerman”
  • Practical audit reporting matters
  • Qualifying the audit report
  • Future developments expected in audit reports.

How they will be covered e.g. lecture style, workshop?

The session will be by presentation chiefly. Example wordings and audit reports will be discussed and made available to course participants. Some case studies will be presented.

The learning outcomes?

The course will update practitioners with regards to the latest standards and rules on audit reports as well as highlighting the more difficult and challenging areas in the wording of audit reports in the current environment.

تحديث بتاريخ 08 November, 2015

نبذة عن معهد Institute of Chartered Accountants of Ireland

Chartered Accountants Ireland (The Institute) is a membership body representing 23,000 influential members throughout the globe. their role is to educate, represent and support their members. their members work in senior positions in practice and industry. they are committed to restoring confidence at every level of the economy. they work with governments and businesses to raise awareness of the importance of sound financial advice.
Chartered Accountants Ireland was established as the Institute of Chartered Accountants in Ireland by Royal Charter in 1888. Its activities and those of its members are governed by its Bye-Laws and by Rules relating to professional and ethical conduct. These provisions are contained in the Handbook which is available to all members.
Chartered Accountants Ireland is governed by a Council and it is responsible for determining policy and monitoring its implementation. Council is lead by the Officer Group and supported by the Management Team and staff. A number of committees with voluntary member involvement also play a key role.
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