Price:
R793.50 (VAT Incl.)
Level:
Auditing Professionals
Sub-level:
Auditing
Lecturer:
Tristan David-Crewe White
Duration:
180 Minutes
Additionals:
R793.50 (VAT Incl.)
Level:
Auditing Professionals
Sub-level:
Auditing
Lecturer:
Tristan David-Crewe White
Duration:
180 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
Audit engagements of a public school present with it several key problem questions:
- How does the South African Schools Act SASA affect the audit
- How do the new ISA 315 and ISA 330 requirements affect the approach to such audits
- Where do the key areas of risk lie, considering a public school has no profit motive, is government funded and generates service-based revenue
- How does the National Guideline accounting framework impact on the financial statements that need to be audited .
Join us as we look to grapple with the key considerations that form part of the pre-engagement, planning and finalisation phases of the audit as would be of interest to audit managers and partners.
Identify and clarify the audit requirements of a public school, including what your auditor reporting responsibilities are.
Discuss the phases of the engagement and key things to look out for as part of preparing your working papers, including the implications of the revised ISA 315 and 330.
Phases to be discussed:
- Pre-engagement
- Planning
- Finalisation