Insight Training has a team of five file reviewers who are regularly carrying out audit cold file reviews at firms of different sizes all over the country. During this hour long session they will discuss what issues are most frequently cropping up on audit files and how to put them right. Topics covered include:

  • Auditing during the COVID-19 pandemic and the professional bodies’ expectations at this time
  • Materiality calculations
  • Calculating sample sizes
  • Upcoming changes in ISA 540 accounting estimates, ISA 570 going concern and ISA 700 audit reports