Archive for December 12th, 2019

The auditor’s risk assessment and response: understanding and applying the requirements

Posted by on 12 December, 2019
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An overview of the relevant requirements, challenges and developments in risk assessment.

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Revised ISA 315 for 2022 audits

Posted by on 12 December, 2019
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A guide to the revised requirements and implications for smaller ISA audits – effective for periods beginning on or after 15 December 2021.

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Understanding, documenting and testing internal controls

Posted by on 12 December, 2019
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A guide to understanding, documenting and testing internal controls and implications for smaller ISA audits.

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Using data analytics in external audit

Posted by on 12 December, 2019
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A guide to the developments, opportunities and challenges that data analytics provides for auditors.

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The auditor’s understanding of the design and implementation of internal control components

Posted by on 12 December, 2019
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Illustrations of the work required on control design and implementation for each control component in smaller ISA audits.

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