AuditIntermediate

ISA 230 – Audit Documentation

ISA 230 – Audit Documentation

2 CPD credits on completion
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Certificate on completion
Downloadable resources
Self-paced learning

About This Course

ISA 230 – Audit Documentation — a 2-unit CPD course.

What You Will Learn

  • Explain what must be documented under ISA 230, including the nature, timing, and extent of procedures performed
  • Describe the requirements around form, content, and extent of audit documentation
  • Identify the timeliness requirements for preparing documentation and finalizing the audit file
  • Differentiate between adequate documentation and vague or insufficient documentation using worked examples
  • Assess the relationship between documentation quality and accountability in regulatory or legal review

Who This Course Is For

  • External and internal auditors
  • Audit seniors and assurance managers
  • Accountants responsible for controls and compliance
  • Finance professionals completing structured CPD

Prerequisites

  • Basic understanding of principles of audit and assurance

Frequently Asked Questions

Course Details

CPD Credits2
LevelIntermediate
CertificateYes

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CPD certificate on completion
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