Events
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Applying Ethics in Practice
LEAF WebinarBack by popular demand. A practical ethics webinar for accounting and audit professionals. What You Will Learn Ethics plays a fundamental role in acting in the public interest and delivering quality audit services. Ethics also forms an integral part of the audit profession’s code of conduct and requires proper knowledge by all participants in the profession. Auditors can only apply an appropriate level of professional scepticism during audits, if they are independent. It is, therefore, crucial for auditors to always be aware of the latest changes in the ethics landscape, and understand how to apply [...]
R1,540.00 -
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Legal Practitioner Trust Account Audits Webinar
LEAF WebinarPractical guidance for efficient and compliant trust account assurance engagements Overview Performing an audit of a legal practitioner trust account can be particularly challenging due to the highly regulated environment, strict deadlines, and constrained budgets often associated with these engagements. While efficiency remains important, auditors must still apply the fundamental principles of auditing and maintain appropriate documentation to ensure compliance and audit quality. A sound understanding of the relevant laws, regulations, and assurance requirements is essential when performing legal practitioner trust account engagements. However, equally important is the development and implementation of a practical and [...]
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Legal Practitioner Trust Account Audits Webinar
LEAF WebinarUnderstanding the Legal Practitioner Trust Account Audits Overview Performing an audit of a legal practitioner trust account can be particularly challenging due to the highly regulated environment, strict deadlines, and constrained budgets often associated with these engagements. While efficiency remains important, auditors must still apply the fundamental principles of auditing and maintain appropriate documentation to ensure compliance and audit quality. A sound understanding of the relevant laws, regulations, and assurance requirements is essential when performing legal practitioner trust account engagements. However, equally important is the development and implementation of a practical and efficient audit methodology [...]
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Going concern: ISA 570 (Revised 2024) Webinar
LEAF WebinarUnderstanding Going Concern (Revised 2024) Overview The going concern concept is a fundamental accounting assumption that an entity will continue operating in the foreseeable future to fulfil its commitments, obligations and objectives, rather than being forced to liquidate or cease operations in the short term. ISA 570 (Revised 2024) strengthens the auditor’s responsibilities when evaluating management’s assessment of going concern. The revised standard was issued following high-profile corporate failures that raised concerns about audit effectiveness and the robustness of going concern evaluations. While IFRS does not change recognition and measurement under going concern, the auditor’s [...]
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Going Concern: ISA 570 (Revised 2024) Webinar
LEAF WebinarUnderstanding Going Concern (Revised 2024) Overview The going concern concept is a fundamental accounting assumption that an entity will continue operating in the foreseeable future to fulfil its commitments, obligations and objectives, rather than being forced to liquidate or cease operations in the short term. ISA 570 (Revised 2024) strengthens the auditor’s responsibilities when evaluating management’s assessment of going concern. The revised standard was issued following high-profile corporate failures that raised concerns about audit effectiveness and the robustness of going concern evaluations. While IFRS does not change recognition and measurement under going concern, the auditor’s [...]
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Fraud: ISA 240 (Revised) Webinar
LEAF WebinarUnderstanding the revised fraud standard and its impact on audit engagements Overview Although auditors are not forensic investigators, they have a fundamental responsibility to apply professional scepticism throughout every audit engagement. High-profile corporate failures across the globe have intensified public scrutiny of auditors' responsibilities relating to fraud, leading to increased expectations from regulators, investors, and other stakeholders. To address evolving fraud risks, changing public expectations, and increasingly complex business environments, the revised ISA 240 introduces enhanced requirements for identifying, assessing, and responding to fraud risks during an audit. This practical course provides participants with a [...]
R1,166.00 -
Fraud: ISA 240 (Revised) Webinar
LEAF WebinarUnderstanding the revised fraud standard and its impact on audit engagements Overview Although auditors are not forensic investigators, they have a fundamental responsibility to apply professional scepticism throughout every audit engagement. High-profile corporate failures across the globe have intensified public scrutiny of auditors' responsibilities relating to fraud, leading to increased expectations from regulators, investors, and other stakeholders. To address evolving fraud risks, changing public expectations, and increasingly complex business environments, the revised ISA 240 introduces enhanced requirements for identifying, assessing, and responding to fraud risks during an audit. This practical course provides participants with a [...]
R1,166.00 -
Applying Ethics in Practice Webinar
LEAF WebinarBack by popular demand. A practical ethics webinar for accounting and audit professionals. What You Will Learn The ground rules of professional ethics and their importance in audit quality The latest ethical pronouncements and developments How to identify, evaluate and address threats to compliance with ethical requirements The relationship between independence, ethics and professional scepticism How to apply ethical requirements to practical audit scenarios Appropriate documentation of ethical considerations and conclusions How to reflect on and strengthen your own ethical decision-making Content and outline: To explain the following concepts and demonstrate their practical application: [...]
R1,540.00 -
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Auditing JSE Listed Entities Webinar
LEAF WebinarA Practical Introduction to Auditing Listed Companies in South Africa Overview Auditing a JSE-listed entity introduces additional requirements and considerations that auditors need to understand before commencing an engagement. For first-time listed company auditors, navigating the JSE requirements, King Code, governance expectations, and related regulatory considerations can be particularly challenging. This 3-hour training course provides a practical introduction to the JSE environment and the auditor's role when auditing a listed entity. Rather than overwhelming participants with detailed requirements, the course focuses on developing an understanding of the key requirements, where to find relevant information, and [...]
R1,540.00 -
How To Start Improving Audit Quality Webinar
LEAF WebinarHow to Start Improving Audit Quality Overview All auditors aim to perform audit work of a high-quality standard, but this does not always translate into the work documented on file. Improving audit quality starts with getting the basics right first. Regular monitoring reviews performed by experienced and objective reviewers assist with the identification of deficiencies in audit documentation. This enables auditors to determine the cause of the deficiencies and take the necessary action to improve audit quality going forward. Your firm may already have processes in place to respond to identified deficiencies, but it is [...]
R1,166.00