Commercial Awareness for Audit Seniors

Commercial Awareness is all about understanding how a business works; understanding the business drivers, processes, key relationships and risks.  Commercial awareness is critical for effective auditor-client relationships. It is also essential for performing an efficient and effective audit and maintaining an appropriate degree of professional scepticism.

Commercial Awareness is undoubtedly honed through experience but the junior professional can accelerate the process and build their commercial awareness and acumen quickly with the help of some key pointers.

Using real life case studies, this interactive session will include:

  • What Commercial Awareness is and why it is so important in an audit context
  • Key business analysis models and how to apply them in practice, including SWOT, PESTEL and Porters 5 Forces
  • How to assess key business stakeholders including the management team and providers of finance
  • Consideration at key audit stages including planning and going concern reviews
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