Upon completion of this course, you will be able to understand: Assurance services, including auditing and the role of CPA firms and other organisations in performing audits of financial statements and other information. Audit reports, which are the final product of audits. The regulation and oversight of CPA firms through ethical standards and the legal responsibilities of auditors. Auditors’ and managements’ responsibilities, management assertions and audit objectives, and general evidence audit concepts. Various aspects of audit planning, including risk assessment, internal control, and auditors’ responsibility for detecting fraud. The integration of audit planning and audit evidence. The methodology for designing tests of controls and substantive tests of transactions audit procedures for sales, cash receipts, and the other classes of transactions in the sales and collection cycle.

A quién va dirigido: This audit training is suitable for: internal auditors and government auditors; employees of certified public accounting (CPA) firms; those interested in up-to-date coverage of globally recognised auditing concepts with practical examples of the implementation of those concepts in real-world settings; those interested in the most important internationally recognised concepts of auditing to aid their audit decision making and evidence accumulation in today’s complex, global auditing environment.