Ethical and Independence considerations

Documentation of ethical considerations during the audit (1.5 hours)

Long association with an audit client - Are you truly independent (1.5 hours)

Compile and Audit / Review the Same AFS (2 hours)

Fundamental Principles of Auditing

Audit documentation

Audit documentation (2 hours)

Overrall objectives + Audit documentation (2.5 hours)

Audit assertions

Practical appplication for the testing of audit assertions (3 hours)

Materiality

Planning materiality

Agreeing the terms of the engagement and materiality (2.5 hours)

Fraud risk assessments and testing for fraud

Fraud Risk Assessment (3 hours)

The Auditor`s responsibility with regards to fraud (4 hours)

Testing for Fraud During an Audit (4 hours)

Auditing the Presumed Fraud Risk (3 hours)

Risk assessments - audit planning

Practical Implementation of ISA 315 and ISA 330 (6.5 hours)

The 10-Sheet Audit Plan – Roles and Responsibilities (30 minutes)

Internal controls and control environment

Internal controls and control environment (4 hours)

The auditor`s responsibility towards internal controls (4 hours)

Understand document evaluating and testing of internal controls during an audit (2.5 hours)

The Ins and Outs of Auditing IT Controls Effectively (2 hours)

Analytical procedures

Analytical procedures (1 hour)

Sampling

Sampling and selecting items for testing (3 hours)

Finalisation of the audit engagement

Communication and Misstatements

Communication and Misstatements (3 hours)

Auditor`s Report

Auditor`s Report (3 hours)

IRBA Rule - Enhanced Auditor Reporting (EAR)

Enhanced Auditor Reporting (EAR) (1 hour)

ISA 570 Going Concern (Revised 2025)

ISA 570 Going Concern (Revised 2025) (2 hours)

Laws and Regulations,NOCLAR'S and Reportable Irregularities

The auditor`s responsibility with regards to Laws and Regulations in an audit (4 hours)

The Auditor’s Responsibility When Detecting Non-Compliance with Laws and Regulations During an Audit (4 hours)

Responding to Non-Compliance with Laws and Regulations (NOCLAR) (2 hours)

Improving the Quality of Audit Files

Improving the Quality of Audit Files to Avoid IRBA Findings (6.5 hours)

Stay ahead of Compliance Requirements - Understand the IRBA Inspection Report (4 hours)

Auditing the different line items

Accounting Estimates

Practical approach for Auditing Accounting estimates (2 hours)

Auditing accounting estimates (1.5 hours)

Revenue

How to Audit Revenue (3 hours)

Tax liability

Auditing the tax liability (2 hours)

VAT liability

Auditing the VAT balance (1.5 hours)

Journals and related parties

Obtaining sufficient appropriate evidence - Related parties and journals (2 hours)

Inventory

Auditing Inventory (2 hours)

Auditing the stock count (2 hours)

Group Audit

ISA 600 - Group audits (2 hours)

Group and components audits (2025) (2.5 hours)