AuditIntermediate
ISA 300 – Planning an Audit of Financial Statements
ISA 300 – Planning an Audit of Financial Statements
2 CPD credits on completion
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Certificate on completion
Downloadable resources
Self-paced learning
About This Course
ISA 300 – Planning an Audit of Financial Statements — a 2-unit CPD course.
What You Will Learn
- Explain the steps auditors follow when developing an understanding of the client and its environment
- Describe how audit strategy sets the direction, timing, and scope of an engagement
- Differentiate audit planning priorities across industries such as manufacturing and financial services
- Apply materiality and control reliance judgments to determine the extent of substantive procedures required
- Assess how audit plans should be revised in response to new risks or unexpected findings during fieldwork
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
Pricing
Pricing
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Everything included in your subscription:
CPD certificate on completion
Downloadable resources
Self-paced learning
Expert-led content
24/7 access
Mobile friendly
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