Speaker: John Callaghan
Objectives
This course will include a practical and extensive review of developments in audit standards. The content will give an indication of the changes likely to occur in the near future, a review of Company Law developments and a review of changes applicable to Irish auditors.
Course Programme
- Working with the ISAs – coping with the changes to Auditing Standards brought about by adoption of the ISAs
- Practice Note 26 – smaller entity audit documentation
- Revised Practice Note 16 – bank reports for audit purposes
- Irish Banking Federation guidance
- The use of disclaimers in auditors’ reports
- Auditor’s report – time for change?
- Auditing related party disclosures
- Auditor liability
- Other recent developments in company audits
Who should attend?
This course is aimed at all fee earners involved in the audit of, and accounting for, SMEs.
CPD Hours: 3
