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External Audit Mastery - Standards, Procedures and Judgment
Sector:
Technical Focus Area:
About the Course
This course provides comprehensive training in external audit standards and procedures, covering how International Standards on Auditing (ISA) shape the planning, execution, and reporting of statutory audits. It is designed for auditors seeking to strengthen technical and judgment skills.
Participants examine audit risk assessment, materiality determination, and evidence evaluation, building the professional judgment needed to form well-supported audit opinions. Case studies illustrate how judgment calls affect audit quality and regulatory scrutiny.
Learning Milestones
By the end of this course, participants will be able to:
- Apply International Standards on Auditing to statutory audits.
- Determine materiality and performance materiality appropriately.
- Assess audit risk at the financial statement and assertion level.
- Evaluate sufficiency and appropriateness of audit evidence.
- Form and support a well-reasoned audit opinion.
- Document audit work to withstand regulatory inspection.
Professional Audience
This course is ideal for professionals involved in external statutory audits, including:
- External auditors
- Audit managers and partners
- Finance professionals liaising with external auditors
- Audit quality and technical staff
- Accountants preparing for audit certification
Modular Syllabus
Audit Standards and Framework
- International Standards on Auditing overview
- Auditor independence and ethics requirements
- Engagement acceptance and continuance
- Audit quality control frameworks
- Regulatory oversight of external audit
Course Dates & Prices
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