Programme Objective
To provide audit professionals with guidance on relying on the work and audit evidence provided by other parties (including internal auditors, auditor’s experts, management’s experts, component auditors, network auditors and other auditors).
Programme Outline
- What constitutes sufficient appropriate audit evidence – issues relating to Sufficiency, Relevance and Reliability.
- Determining the need for reliance on the work of other parties.
- Considerations for the selection of other parties – Issues on Competence, Capabilities and Objectivity, and on the nature, timing and extent of procedures performed.
- Determining whether, and to what extent, to rely on the work of other parties.
- Communicating with other parties about the scope, timing and reporting of their work.
- Evaluating the work of other parties.
- Documenting the audit procedures performed on the work of other parties.
- Documenting the auditor’s conclusions reached regarding the evaluation and adequacy of the work of other parties.
- The auditor’s responsibility for the audit opinion when using work performed by other parties.
Training Methodology
Lecture style, with Exercises/Case Studies
Closing Date for Registration
1 week before programme or until full enrolment
Intended For
A Foundation to Intermediate level programme intended for Pracitising and Non-Practising Accountants and Auditors. Those who like to understand more about the SSAs relevant to the context of Auditors' reliance on the work of other parties are welcome to attend.
Schedule & Fees
Testimonial
Funding
No funding Available!
Programme Facilitator(s)
Programme Objective
To provide audit professionals with guidance on relying on the work and audit evidence provided by other parties (including internal auditors, auditor’s experts, management’s experts, component auditors, network auditors and other auditors).
Programme Outline
- What constitutes sufficient appropriate audit evidence – issues relating to Sufficiency, Relevance and Reliability.
- Determining the need for reliance on the work of other parties.
- Considerations for the selection of other parties – Issues on Competence, Capabilities and Objectivity, and on the nature, timing and extent of procedures performed.
- Determining whether, and to what extent, to rely on the work of other parties.
- Communicating with other parties about the scope, timing and reporting of their work.
- Evaluating the work of other parties.
- Documenting the audit procedures performed on the work of other parties.
- Documenting the auditor’s conclusions reached regarding the evaluation and adequacy of the work of other parties.
- The auditor’s responsibility for the audit opinion when using work performed by other parties.
Training Methodology
Lecture style, with Exercises/Case Studies
Closing Date for Registration
1 week before programme or until full enrolment
Intended For
A Foundation to Intermediate level programme intended for Pracitising and Non-Practising Accountants and Auditors. Those who like to understand more about the SSAs relevant to the context of Auditors' reliance on the work of other parties are welcome to attend.
Programme Facilitator(s)
