Audit fieldwork and the overarching ISAs
Author: Sindy Jonker CA(SA)
Study time: 1 hour, 40 mins
In terms of ISA200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing, we must comply with all the ISAs relevant to the audit when we perform an audit. In this course, we will look at the overarching ISA requirements that must be considered in performing the various audit fieldwork sections.
Certificate of completion
High-level overview of the important ISAs
Link with the SAICA Competency Framework
- Quality assurance
- Assurance engagements
- Reporting fundamentals
- Audits of historical financial statements
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