Events
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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 [...]
Get Tickets 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 [...]
Get Tickets R1,166.00