with Colm Divilly
Audit completion section including the Responsible Individual file review.
In addition to providing guidance to the Responsible Individual on undertaking an effective file review, this module will also address the following audit file areas:
• Going concern.
• Post balance sheet events.
• Analytical procedures.
• Related parties.
• Written Representations.
• Consideration of Laws and Regulations in an Audit of Financial Statements.
• Communication with Those Charged with Governance.
• Evaluation of Misstatements Identified during the Audit.
• Responsibilities Relating to Fraud in an Audit of Financial Statements.
• Forming an Opinion and Reporting on Financial Statements.