The Audit Process

This course will enable you to

• Gain a detailed overview of the auditing landscape, and examine the role of the auditor
• Explore some of the ethical requirements for auditors, potential threats to their independence, and how to manage them
• Understand audit engagement procedures and audit planning
• Examine the procedures for gathering audit evidence
• Gain an overview of the finalisation and completion stage of the audit

About the course

News stories about corporate collapses and scandals over the last few years have led many to question the function of the audit process. With a rising expectation gap, it's important to clarify the role of the auditor.

Steve Collings provides a calm, rational voice, arguing that by following the audit process – from planning the audit, to gathering evidence, to finalising the audit – we can raise the quality of work and avoid the mistakes that bring the profession into disrepute.

This course guides you through each of these stages of audit to give you insight into the practicalities of audit, and how the auditor gains evidence to form an opinion and provides a detailed overview of the International Standards on Auditing (ISA).