Audit Update

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Audit Update

Charles Gubbins, Kaplan Financial

COURSE OUTLINE

An update on developments in auditing and ethical standards in the UK targeted at those changes affecting small and medium sized entities (SME's)

A review of typical failings in audits - what shows up in file reviews focusing on the key areas of

- quality control

- planning

- documentation of the audit process

- reporting

An overview of how the Companies Act 2006 has affected audits including changes to the audit report and auditors' liability