Price:
Free
Level:
Accounting Professionals
Sub-level:
Ethics
Lecturer:
Covanni Hohls - Du Preez
Duration:
60 Minutes
Additionals:
Free
Level:
Accounting Professionals
Sub-level:
Ethics
Lecturer:
Covanni Hohls - Du Preez
Duration:
60 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
This webinar focuses on the recent amendments to the IESBA Code of Ethics concerning the use of experts. It will highlight the ethical responsibilities, due diligence, and professional judgments required when engaging or relying on experts in audits, providing practical guidance for maintaining integrity and objectivity.
Course Content:
The session will delve into the IESBA Code’s revised provisions relating to working with experts, including assessing competence, objectivity, and the appropriate level of oversight. It will also cover documentation, evaluating expert outputs, and navigating threats to independence or professional behavior when experts contribute to audit or advisory work.
Key Topics Covered:
- New IESBA Code requirements on using experts
- Evaluating an expert’s competence and objectivity
- Managing threats to independence
- Oversight and documentation expectations
- Practical examples and ethical safeguards