Pending Disciplinary and Finalised Investigation Matters

2025-11-26T12:21:36+02:00

LATEST UPDATE Pending Disciplinary and Finalised Investigation Matters In the latest issue of IRBA News, Issue 71, six disciplinary matters pending disciplinary hearings and 16 finalised investigation matters were reported. Current open matters involve eight categories of improper conduct. The most common charge remains insufficient appropriate audit evidence. Other frequent charges include dishonesty and integrity issues, as well as failure to exercise due care and skill. In several investigation matters, among others, sufficient, appropriate audit evidence was not obtained for material balances and disclosures; material misstatements were not appropriately identified, evaluated and addressed; a risk [...]

Pending Disciplinary and Finalised Investigation Matters2025-11-26T12:21:36+02:00

Auditing Intangible Assets

2025-06-24T14:58:25+02:00

Addressing Valuation, Impairment, and Audit Documentation Challenges Intangible assets are among the most misunderstood and misapplied areas in financial reporting. From internally generated brands and software to goodwill and licensing rights, these assets require nuanced treatment based on their origin, use, and contribution to economic value. Auditors are often faced with the challenge of verifying existence, accuracy, and valuation — made more complex by the nature of these assets and their susceptibility to impairment. Conventional procedures often fall short, and auditors need to apply professional judgment and creative audit techniques to get it right. This interactive webinar will equip participants [...]

Auditing Intangible Assets2025-06-24T14:58:25+02:00

Auditing Intangible Assets

2025-07-09T12:59:35+02:00

IMPORTANT NOTE! DATE CHANGED The date of the webinar has been changed from 8 August 2025 to 15 August 2025. We apologise for any inconvenience caused. Feel free to contact us if you need any assistance pertaining to the date change. Addressing Valuation, Impairment, and Audit Documentation Challenges Intangible assets are among the most misunderstood and misapplied areas in financial reporting. From internally generated brands and software to goodwill and licensing rights, these assets require nuanced treatment based on their origin, use, and contribution to economic value. Auditors are often faced with the challenge of verifying existence, accuracy, and valuation — [...]

Auditing Intangible Assets2025-07-09T12:59:35+02:00
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