The overall objectives of this training are as follows
- To explore and critically reflect on the Quality Management high-risk findings relating to accounting estimates and related disclosures that were raised in the latest quality management review cycle.
- To understand the requirements of the revised International Standard on Auditing 540 and the AGSA methodology for auditing accounting estimates.
- To be able to appropriately identify, audit, and evaluate accounting estimates and related disclosures.
Skill Level: Beginner