Initial audit engagements - opening balances

by Tejashri Joshi

  • Audit of opening balances
  • Audit evidence on opening balances
  • Access to working papers
  • Audit reporting

15 mins
Course status: Not started
Released in December 2023
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ISA (UK) 570 Going Concern: Assessments and Audit Reporting

by Dave Rowley

  • Summary
  • Risk assessment
  • Management’s Assessment
  • Audit reports

20 mins
Course status: Not started
Released in November 2023
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Audit testing: Overview

by Ollie Garrod

  • Audit evidence
  • Types of tests
  • Sampling
  • Digital audit

20 mins
Course status: Not started
Released in September 2023
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ISA (UK) 240 (Revised May 2021) - The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

by John Selwood

  • Overview
  • Scepticism
  • Example
  • Authenticity

25 mins
Course status: Not started
Released in August 2023
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Audit testing: Sampling

by Lizzie Morris

  • Selecting items for testing
  • What is sampling?
  • Sampling risk
  • Using sampling


20 mins
Course status: Not started
Released in July 2023
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Audit testing: Tests of details and selecting items for testing

by Lizzie Morris

  • Audit evidence
  • Test of details 
  • Selecting items for testing

15 mins
Course status: Not started
Released in July 2023
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ISA (UK) 315 (Revised July 2020) – Identifying and assessing the risks of material misstatement

by John Selwood

  • Overview
  • Assessing inherent risk
  • Risk in revenue
  • GITCs

30 mins
Course status: Not started
Released in July 2023
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ISA (UK) 220 (Revised July 2021) - Quality Management for an Audit of Financial Statements

by John Selwood

  • Revised ISA (UK) 220
  • Scalability
  • Engagement partners
  • Independence & ethics


20 mins
Course status: Not started
Released in June 2023
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Audit testing: Substantive Analytical Procedures (SAPs)

by Lizzie Morris

  • Audit evidence
  • Using SAPs
  • Reliance on SAPs
  • SAPs for auditing income


20 mins
Course status: Not started
Released in June 2023
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ISA (UK) 600 (Revised): New requirements

by John Selwood

  • Revised ISA (UK) 600 published
  • Overview of changes
  • Risk based approach
  • Communication with component auditors

15 mins
Course status: Not started
Released in June 2023
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Audit testing: Controls

by Thomas Diamond

  • Introduction
  • Understanding controls
  • Testing controls

20 mins
Course status: Not started
Released in May 2023
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Testing journals: Getting it right and avoiding common pitfalls

by John Selwood

  • ISA (UK) 240 requirements
  • Testing journals
  • Data analytics
  • FRC thematic review






20 mins
Course status: Not started
Released in May 2023
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FRC Professional Judgement Guidance

by John Selwood

•  Publication and overview
•  Framework
•  Examples

15 mins
Course status: Not started
Released in March 2023
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Audit of estimates and fair value

by Sarika Sharma

•  Nature of estimates
•  Risk assessment
•  Auditor's response

15 mins
Course status: Not started
Released in February 2023
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Professional scepticism in the audit

by John Selwood

•  Definition
•  Process
•  Examples
•  Documentation

15 mins
Course status: Not started
Released in December 2022
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Excel hints and tips

by Thomas Diamond

•  Essential formula
•  Audit tool tips
•  Collaboration
•  Top tips

15 mins
Course status: Not started
Released in December 2022
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All change for 2022 year ends

by John Selwood

  • Overview
  • ISA (UK) 315
  • ISA (UK) 240
  • ISQMs


20 mins
Course status: Not started
Released in November 2022
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Sampling and risk

by John Selwood

  • Overview
  • PCAS approach
  • Risk assessment
  • Revenue recognition

15 mins
Course status: Not started
Released in October 2022
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Implementing the revised ISA (UK) 315

by Sarika Sharma

  • Introduction
  • Risks
  • Controls
  • IT requirements

20 mins
Course status: Not started
Released in September 2022
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ISA (UK) 240 Revised

by John Selwood

  • Overview
  • Responsibilities and scepticism
  • Other key revisions
  • Stand-back


20 mins
Course status: Not started
Released in July 2022
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ISA (UK) 315 (Revised)

by John Selwood

  • Overview
  • Understanding the entity
  • Risk assessment
  • Stand-back

25 mins
Course status: Not started
Released in June 2022
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Calculating materiality

by John Selwood

  • What is materiality
  • How to calculate it
  • Performance materiality
  • Revisions to materiality


15 mins
Course status: Not started
Released in May 2022
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Audit reminders 2022

by Kate Beeston

  • Covid-19
  • ISA (UK) 540 & 570
  • Regulator reminders
  • Future developments

15 mins
Course status: Not started
Released in February 2022
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Group audits – ISA (UK) 600

by John Selwood

  • Overview
  • Involvement
  • Practical problems
  • Documentation

15 mins
Course status: Not started
Released in February 2022
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Initial Audit Engagements

by John Selwood

  • Overview
  • Audit evidence
  • Access to working papers
  • Audit reporting

20 mins
Course status: Not started
Released in December 2021
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