audit training Archives - Page 2 of 2 - Leaf Quality Systems (Pty) Ltd

Legal Practitioner Trust Account Audits Webinar
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Legal Practitioner Trust Account Audits Webinar

LEAF Quality Systems (Pty) Ltd2026-05-28T11:31:51+02:00

Practical guidance for efficient and compliant trust account assurance engagements 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 [...]

Legal Practitioner Trust Account Audits WebinarLEAF Quality Systems (Pty) Ltd2026-05-28T11:31:51+02:00

IFRS 18 Presentation and Disclosure in Financial Statements Part 2
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IFRS 18 Presentation and Disclosure in Financial Statements Part 2

LEAF Quality Systems (Pty) Ltd2026-05-15T11:00:40+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 2LEAF Quality Systems (Pty) Ltd2026-05-15T11:00:40+02:00

IFRS 18 Presentation and Disclosure in Financial Statements Part 1
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IFRS 18 Presentation and Disclosure in Financial Statements Part 1

LEAF Quality Systems (Pty) Ltd2026-05-14T11:24:50+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 1LEAF Quality Systems (Pty) Ltd2026-05-14T11:24:50+02:00

Property Practitioners’ Audits Webinar
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Property Practitioners’ Audits Webinar

LEAF Quality Systems (Pty) Ltd2026-04-23T16:09:27+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 WebinarLEAF Quality Systems (Pty) Ltd2026-04-23T16:09:27+02:00

Property Practitioners’ Audits Webinar
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Property Practitioners’ Audits Webinar

LEAF Quality Systems (Pty) Ltd2026-03-24T15:49:28+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 WebinarLEAF Quality Systems (Pty) Ltd2026-03-24T15:49:28+02:00

Newsletter November 2019
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LEAF Audit Quality, LEAF Technical, LEAF Training

Newsletter November 2019

LEAF Quality Systems (Pty) Ltd2020-03-02T12:11:07+02:00

ISA 540 - Estimates ISA 540 - Estimates Even though the standard has been revised, the latest revision will only be effective for periods commencing from 15 December 2019. This means that the current version is still valid and warrants consideration when auditing estimates. The auditing of estimates has been the downfall of many an auditor during regulatory inspections, as the requirements are often overlooked when auditing fair value valuations, impairment considerations, bad debt provisions and depreciation considerations. Very often, these are the areas [...]

Newsletter November 2019LEAF Quality Systems (Pty) Ltd2020-03-02T12:11:07+02:00