Events
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Back 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 relevant ethical requirements in practice. This [...] |
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Clarifying the distinct roles of EQR and Monitoring Reviews under the new quality management standards. Overview One of the most common areas of confusion in the new quality management standards is understanding the distinct — and critical — roles of ISQM 1 file monitoring and the Engagement Quality Review (EQR) required by ISQM 2. At first glance, they can seem very similar. In both cases, a qualified professional reviews an audit file and documents conclusions. Because of that, it’s easy to assume they serve the same purpose — or worse, that one can replace the other. They cannot. If you think [...]
R1,166.00
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Clarifying the distinct roles of EQR and Monitoring Reviews under the new quality management standards. Overview One of the most common areas of confusion in the new quality management standards is understanding the distinct — and critical — roles of ISQM 1 file monitoring and the Engagement Quality Review (EQR) required by ISQM 2. At first glance, they can seem very similar. In both cases, a qualified professional reviews an audit file and documents conclusions. Because of that, it’s easy to assume they serve the same purpose — or worse, that one can replace the other. They cannot. If you think [...]
R1,166.00
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