2025-26 Update: Audit

This course will enable you to

• Implement the revised requirements of ISA 570 relating to going concern
• Develop a strategy to avoid common issues connected to implementing ISQM 1
• Give the cash flow statement equal audit importance as other primary financial statements
• Plan how to audit journals, considering how the system works, who controls it, and how technology can help

About the course

Audit standards continue to evolve, and staying current is essential for avoiding regulatory risk, maintaining audit quality, and addressing the growing threat of fraud.

This course explores the key updates impacting auditors in 2025/26. It covers the revised requirements of ISA 570 on going concern, the implementation of ISQM 1 and its quality management components, and the audit treatment of cash flow statements. It also examines risks associated with journal entries and how technology and analytical procedures can support fraud prevention.

By the end of the course, you’ll be better equipped to apply recent audit standards with confidence, strengthen your approach to quality management, and sharpen your awareness of audit areas that are most vulnerable to risk and error.