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Audit Issues & Trends to Consider

2026-01-29T16:35:45+02:00

Your Content Goes Here Failure to assess non-compliance under NOCLAR and report RIs It was found that auditors often do not assess non-compliance as required. This is a two-stage, escalating obligation: NOCLAR per Section 360 of the IRBA Code: Requires auditors to identify, evaluate, and respond to actual or suspected non-compliance with laws and regulations (NOCLAR). Non-compliance may have a material effect on the financial statements, or may be fundamental to the entity's business (e.g. fraud, bribery and environmental breaches). Reportable Irregularity (RI) per APA Section 45: This is a specific, more severe subset of NOCLAR. An RI is [...]

Audit Issues & Trends to Consider2026-01-29T16:35:45+02:00

IT Systems and Controls

2025-10-16T11:43:42+02:00

Technology and the Auditor: Applying ISA 315 (Revised 2019) in the IT Environment Technology is reshaping the world of auditing. As digital transformation accelerates, auditors must constantly reassess how emerging technologies and evolving IT environments influence their responsibilities and methodologies. The impact of technology extends beyond audit tools — it is fundamentally transforming the audit process from a retrospective, sample-based exercise into a proactive, continuous, and data-driven assurance model. This webinar provides participants with a clear understanding of the role of ISA 315 (Revised 2019) in the IT environment, including IT General Controls (ITGCs) and [...]

IT Systems and Controls2025-10-16T11:43:42+02:00

IT Systems and Controls

2025-10-16T11:37:13+02:00

Technology and the Auditor: Applying ISA 315 (Revised 2019) in the IT Environment Technology is reshaping the world of auditing. As digital transformation accelerates, auditors must constantly reassess how emerging technologies and evolving IT environments influence their responsibilities and methodologies. The impact of technology extends beyond audit tools — it is fundamentally transforming the audit process from a retrospective, sample-based exercise into a proactive, continuous, and data-driven assurance model. This webinar provides participants with a clear understanding of the role of ISA 315 (Revised 2019) in the IT environment, including IT General Controls (ITGCs) and [...]

IT Systems and Controls2025-10-16T11:37:13+02:00

Applying Ethics in Practice Webinar

2025-09-03T15:07:05+02:00

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 [...]

Applying Ethics in Practice Webinar2025-09-03T15:07:05+02:00

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