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Auditing - Presenters: Justin Reid/David Sauer
Introduction to the New Clarity Auditing Standards
- Objectives of The Clarity Project
- Identification of Major Changes to Key Auditing Standards
- How to Roll out the Clarity Standards within the Firm and to Clients
Auditing in the Current Economic Environment
- Looking at auditing standards though the current economic lens
- ASA 545 Auditing Fair Value Measurements and Disclosures
- ASA 540 Audit of Accounting Estimates
- ASA 570 Going Concern
- ASA 250 The Auditor’s Responsibility to Consider Fraud
- Revisiting Audit Reporting Rules
Refreshers on the Poorly Performed Auditing Standards – Shortcomings as Identified by Regulators
- ASA 315 & 330 Risk Standards
- ASA 520 Analytical Procedures
- ASA 530 Sampling
- ASA 545 Fair Value
- ASA 600 Using the Work of Another Auditor
- ASA 620 Using the Work of an Expert
Auditing Smarter, Not Harder
- Apply the ‘force of law’ auditing standards efficiently
- Apply the audit risk model and materiality to the small audit
- Conduct analytical procedures and audit testing effectively for the small audit
- Prepare sufficient and appropriate documentation
- Satisfy quality control and professional standards
Audit Risk Management*
- APES 320 Quality Control for Firms – Revised
- ASA 240 Quality Control of Audits
- Preparing for a ASIC Inspections
- Risk Management Guidance
- Reporting to ASIC under S.311
- APES 110 Code of Professional Conduct for Professional Accountants – Audit Independence and Other Services
- * Colin Parker also presents on this topic.
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