This technical webinar provides an update on recent and forthcoming changes to key auditing standards. The session aims to help auditors and accounting professionals understand the implications of these updates on audit planning, execution, reporting, and professional judgement, particularly for audits involving group financial statements.

At the end of this course, you will be able to:

1. Understand the key updates to SSA 600, SSA 700, ISA 240, ISA 570;
2. Recognise the enhanced responsibilities and reporting expectations under the new standards;
3. Develop an implementation plan that aligns with the timelines of each pronouncement; and
4. Appreciate the practical considerations for integrating these updates into audit engagements

Programme Outline

• SSA 600 (Revised) Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) – effective 15 December 2023
• SSA 700 (Revised) Forming an Opinion and Reporting on Financial Statements in relation to the audit of public interest entities – effective 15 December 2024
• ISA 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements – effective 15 December 2026
• ISA 570 (Revised 2024) Going Concern – effective 15 December 2026

Training Methodology*

Intended For

This course is designed for practising and non-practising accountants and auditors who need to stay current with recent and upcoming changes to auditing standards, particularly in relation to group audits, fraud responsibilities, and going concern assessments.

Programme Facilitator(s)