Course details
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.
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
- 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
8. Audit sampling and substantive procedures
- ISA 530 Audit Sampling
- ISA 580 Written Representations
- ISA 501 Audit Evidence - Specific Considerations for Selected Items
- ISA 505 External Confirmations
- ISA 610, Using the work of Internal Auditors
- ISA , Auditor's report on financial statements
- ISA 560 Subsequent Events
- ISA 570 Going Concern.
- Mock assessment.
Eligibility / Requirements
Secondary Education
Bachelor Degree
ACCA Qualified
Other Qualification
Working Professional
Job roles this course is suitable for:
Accountant , Auditor , Other Staff , Finance Staff , Internal Audit Manager , Insurance Staff , ACCA , Audit TraineeCourse Location
About Accountants and Auditors Association
Accountants & Auditors Association (AAA) is the national accountancy body of the United Arab Emirates.The Association was established in 1997 through a federal mandate with the key objective of building capacity of the national accountancy and finance profession.
AAA work with authorities and suggests new regulatory standards for the profession.
AAA's Mission is to serve our members, the Profession and Society.
Strategic Partner
The UAE Accountants and Auditors Association (AAA) and the Association of Chartered Certitifed Accountants (ACCA), the global body for professional accountants, have signed a strategic partnership agreement to enhance the finance sector in the UAE by offering the UAE Chartered Accountant (UAECA) Qualification.
The new national chartered accountant qualification of UAE is based on the ACCA Qualification. The exciting opportunity allows you to gain an accountancy qualification which is both nationally and internationall recognized, awarded by two prestigious professional accountancy bodies and gain membership of both AAA and ACCA. See all Accountants and Auditors Association courses
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