Date and time
17/05/2022 10:00 - 12:20
Auditing fraud - new ISA and same old problemsAudience: Practice
In May 2021, the Financial Reporting Council (FRC) published revised ISA (UK) 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements.The amendments introduce several new requirements, particularly around risk assessment, and the revisions also clarify and formalise existing requirements. For many engagement teams, these revisions will effectively reinforce good practice.The revised standard is effective for audits of financial periods beginning on or after 15 December 2021.This webinar will cover:• Overview of the revised ISA• The auditor’s responsibilities in relation to fraud• Risk assessment• How to appropriately apply scepticism• Management override• Testing journals• Issues around related parties• Real world fraud case studies• Reporting fraud
Suitable for: This update is for all auditors.
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Event Organiser - Amy Read
How are the courses delivered?All the Essentials CPD courses are run by live webinar
How long will be the webinar be?Total running time for the live webinars is 2hours and twenty minutes. The live webinars are split into two 50 minute sessions with a 10 minute comfort break in between and ending with a 30 minute Q&A session with the speaker.
How do I attend a live webinar?Once you've booked on you will receive an email with your booking confirmation, closer to the time of the event (3-7 days before the event) you will receive the zoom registration link and further joining instructions.
What if I miss the live date?The live webinar will be recorded and offered on-demand the following day.
How long are the on demand webinars? Total running time of the on-demand webinars is 2 hours 10 mins.
The above discounts shown are automatically applied at the time of booking.
The discounts are valid for individuals booking more than one course at a time or corporate bookings where more than one delegate from the same organisation is booked onto the same course.
Speaker: John Selwood ACA John is a chartered accountant and independent training consultant, who lectures for major accountancy practices, professional bodies, training companies and publishers. He speaks on financial reporting, auditing, money laundering and company law. John is a member of ICAEW’s Audit and Assurance Faculty’s Practitioner Services Panel Committee and the Technical and Practical Auditing Committee. He has been involved with presenting and writing the material for the Audit and Assurance and Financial Reporting Faculties Roadshows for a number of years. He also regularly writes for Audit & Beyond and is the author of Core Auditing Standards for Practitioners.
Financial Reporting for small companies
Real life accounting problems and solutions
John Selwood ACA
The opinions expressed by external guest speakers in interviews or other publications included on this website are, by their nature, those of the speaker. They are not necessarily fully endorsed by the ICAEW or purport to reflect the official policies and views of the ICAEW or its members.
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