Auditing: Risk and Materiality

(14 reviews)

by Wayne Bartlett

Audits are complex and there are never enough resources to go round. This course will help you to implement the newly revised ISA 315, addressing risk and materiality at each of the planning, execution, and reporting stages of an audit.

This course is not currently available

This course will enable you to

  • Implement the new revised ISA 315 Identifying and Assessing the Risks of Material Misstatement.
  • Comply with ISA 320 Audit Materiality.
  • Judge your response to risks to comply with ISA 330 The Auditor's Response to Assessed Risks.
  • Develop a strong plan and strategy for the risk and materiality assessment.
  • Assess the impact of misstatements, overall materiality, and the options when communicating material misstatements.

About the course

In modern audit there are never enough resources to go round. So, it is vital that the audit resources we have are deployed in a logical and effective manner, focusing on the most material risks of misstatement. The complexity of this challenge is addressed in the new revised ISA 315.

This course considers the revised approach to risk and materiality during the planning, execution and reporting of an audit. It ensures you use your resources effectively, by adopting best practice approaches to audit risk, judging the materiality of misstatements and communicating these clearly to your clients.

Look inside

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Contents

How it works

Author

Wayne Bartlett

Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and been extensively involved in developing financial reporting in many countries across the globe.

Reviews

4.2
(14 reviews)
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    User avatar: Glauber C
    Glauber C
    18 Jul 2025
    18 Jul 2025
    Excelente!
    CL
    Ciaran L
    28 Dec 2024
    28 Dec 2024
    good update on existing knowledge
    BT
    Bizen T
    27 Dec 2024
    27 Dec 2024
    It covered precisely all of the important points that need to be discussed in the topic.

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This course is not currently available. To find out more, please get in touch.