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Fraud: ISA 240 (Revised) Webinar

2026-07-20T12:35:19+02:00

Understanding 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 [...]

Fraud: ISA 240 (Revised) Webinar2026-07-20T12:35:19+02:00

Fraud: ISA 240 (Revised) Webinar

2026-07-20T12:23:48+02:00

Understanding 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 [...]

Fraud: ISA 240 (Revised) Webinar2026-07-20T12:23:48+02:00

The Brain Drain of Audit Quality

2026-06-01T15:13:52+02:00

What’s News? The Brain Drain of Audit Quality For decades, audit quality, in general, has failed to prevent audit failures. Upgraded audit standards, and stricter independence requirements have been implemented in an attempt to address the challenge. In my opinion, there are a number of environmental factors being overlooked in the formal structures that set audit standards and educational standards, causing a drain on knowledge and experience in the profession, (the so-called ‘brain drain’). I am listing a few: Computer skills In my opinion, the brain drain started when personal computers were introduced into audit. Many manual calculations, [...]

The Brain Drain of Audit Quality2026-06-01T15:13:52+02:00

IFRS 18 Presentation and Disclosure in Financial Statements Part 2

2026-05-15T11:00:40+02:00

This is Part 2 of a two‑part training course. Part 1 was presented earlier in May 2026. Please ensure you have booked and attended both Part 1 and Part 2 to cover the full course content. Understanding the New Financial Statement Presentation Requirements Under IFRS 18 Overview On 9 April 2024, the International Accounting Standards Board (IASB) issued IFRS 18 Presentation and Disclosure in Financial Statements, replacing IAS 1 Presentation of Financial Statements. Effective for annual reporting periods beginning on or after 1 January 2027, IFRS 18 introduces significant changes aimed at improving transparency, comparability, [...]

IFRS 18 Presentation and Disclosure in Financial Statements Part 22026-05-15T11:00:40+02:00

IFRS 18 Presentation and Disclosure in Financial Statements Part 1

2026-05-14T11:24:50+02:00

Understanding the New Financial Statement Presentation Requirements Under IFRS 18 Overview On 9 April 2024, the International Accounting Standards Board (IASB) issued IFRS 18 Presentation and Disclosure in Financial Statements, replacing IAS 1 Presentation of Financial Statements. Effective for annual reporting periods beginning on or after 1 January 2027, IFRS 18 introduces significant changes aimed at improving transparency, comparability, and consistency in financial reporting. While IFRS 18 does not change the recognition or measurement of items in the financial statements, it fundamentally changes how financial performance is presented and disclosed. The standard places particular emphasis on [...]

IFRS 18 Presentation and Disclosure in Financial Statements Part 12026-05-14T11:24:50+02:00

Property Practitioners’ Audits Webinar

2026-04-23T16:09:27+02:00

Practical guidance for auditing in a highly regulated property environment. Overview Auditing property practitioners presents unique challenges due to the highly regulated environment, tight regulatory deadlines, and often limited audit budgets. Under these conditions, auditors must maintain efficiency while still ensuring that all relevant risk areas are properly addressed. In practice, the pressure to complete audits quickly can lead to important considerations being overlooked. One key area often underestimated is the reliance on service organisations, which can significantly impact audit quality if not properly assessed and documented. This webinar provides practical guidance on how to [...]

Property Practitioners’ Audits Webinar2026-04-23T16:09:27+02:00

Property Practitioners’ Audits Webinar

2026-03-24T15:49:28+02:00

Practical guidance for auditing in a highly regulated property environment. Overview Auditing property practitioners presents unique challenges due to the highly regulated environment, tight regulatory deadlines, and often limited audit budgets. Under these conditions, auditors must maintain efficiency while still ensuring that all relevant risk areas are properly addressed. In practice, the pressure to complete audits quickly can lead to important considerations being overlooked. One key area often underestimated is the reliance on service organisations, which can significantly impact audit quality if not properly assessed and documented. This webinar provides practical guidance on how to [...]

Property Practitioners’ Audits Webinar2026-03-24T15:49:28+02:00

Agreed-Upon Procedures Engagements Webinar

2026-02-12T12:25:39+02:00

Practical Application of ISRS 4400 (Revised) What You Will Learn Core principles underlying ISRS 4400 (Revised) Key requirements for planning and performing AUP engagements Drafting and agreeing on a clear and effective engagement letter How to report findings with precision and clarity Practical application through common AUP scenarios Typical findings and challenges encountered in practice   Content and outline: In today's complex and fast-paced business environment, stakeholders increasingly require specific, factual information to make critical decisions without the need for a full audit or review. This is where Agreed Upon Procedures (AUP) engagements come in. [...]

Agreed-Upon Procedures Engagements Webinar2026-02-12T12:25:39+02:00

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  • Tel: +27 (0) 12 003 3368
  • info@leafexcellenceinauditingforum.com
  • Monday - Friday: 8:00 AM - 17:00 PM
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