CertIA - Certificate in International Auditing هذه الدورة تدرس باللغة الإنجليزية دبي

تفاصيل الدورة

1. Auditing Standards

• The International Federation of Accountants (IFAC)
• The International Auditing and Assurance Standards Board (IAASB)
• The framework of International Standards on Auditing (ISAs)
• ISAs - what they represent and how they are set.

 
2. ISA 200, Overall Objectives

• Overall objectives of an audit of financial statements
• General principles governing auditors and their work
• The nature and scope of an audit.

 
3. ISA 230, Audit Documentation

• Preparing and retaining documentation
• Assembly of the final audit file
• Confidentiality.

4. ISA 240, Fraud in an audit of financial statements
5. Planning

• ISA 300, Planning an audit of financial statements
• ISA 315, Understanding the entity and its environment
• ISAs 320 and 450, Audit materiality and evaluation of misstatements.
• ISA 570 Going Concern - planning considerations

6. Internal Control and Risk Assessment

• ISA 265, Communicating deficiencies in internal control to those charged with governance and management
• ISA 315, Assessing the Risks of Material Misstatements
• ISA 330 the Auditor's Responses to Assessed Risks
• ISA 402, Audit Considerations Relating to an Entity Using a Service Organisation.
• ISA 520 Analytical Procedures

7. ISA 500, Audit Evidence
8. Audit sampling and substantive procedures

• ISA 530 Audit Sampling
• ISA 580 Written Representations

9. Specific items

• ISA 501 Audit Evidence - Specific Considerations for Selected Items
• ISA 505 External Confirmations

10. Internal Auditing

• ISA 610, Using the work of Internal Auditors

11. Reporting

• ISA , Auditor's report on financial statements
• ISA 560 Subsequent Events
• ISA 570 Going Concern.

12. Glossary

• Mock assessment.

تحديث بتاريخ 25 August, 2019