{"title":"Learnsignal ISA","description":"\u003cp\u003eLearnsignal ISA refresher courses\u003c\/p\u003e","products":[{"product_id":"2869531_acca-learning","title":"ISA 540 (Revised) - Auditing accounting estimates and related disclosures","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nAccounting estimates are at the centre of modern audits, often involving significant judgement, complexity, and uncertainty. ISA 540 (Revised) sets out the auditor’s responsibilities for evaluating accounting estimates and related disclosures to ensure they are reasonable and free from bias.\u003cbr\u003e\n\u003cbr\u003e\nThis refresher course is designed for auditors and accounting professionals seeking to strengthen their grasp of the standard and its practical application. Throughout this course, you’ll revisit key concepts, explore inherent risk factors, learn how to respond to and document estimation risks, and understand the role of professional scepticism in enhancing audit quality. You will also study real-world examples, communication challenges, and recent developments that have influenced audit judgments in areas such as fair-value measurement, expected credit losses, and post-pandemic economic uncertainty.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eidentify estimation uncertainty and risk assessment\u003c\/li\u003e\n\u003cli\u003eevaluate methods, data, and assumptions used by management\u003c\/li\u003e\n\u003cli\u003eidentify and respond to indicators of management bias\u003c\/li\u003e\n\u003cli\u003ereview disclosures related to key estimates\u003c\/li\u003e\n\u003cli\u003ecomply with documentation requirements under ISA 540 (Revised).\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_3185476.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47747228107003,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47747228139771,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47747228172539,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47747228205307,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_540_2869557.jpg?v=1783112808"},{"product_id":"2869608_acca-learning","title":"ISA 570 (Revised) - Going concern","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThe concept of Going Concern lies at the heart of every audit. It reflects whether an entity can continue its operations for the foreseeable future without the intention or necessity of liquidation. ISA 570 (Revised) sets out the auditor’s responsibilities in assessing and reporting on this fundamental assumption.\u003cbr\u003e\n\u003cbr\u003e\nThis refresher course is designed for auditors and accounting professionals who want to strengthen their understanding of ISA 570 and stay current with its practical application. Through a mix of reading and video modules, you’ll revisit key concepts, explore management’s and the auditor’s responsibilities, learn how to evaluate Going Concern assessments, and understand the implications for audit reporting. You will also study cases, communication examples, and recent challenges that have affected Going Concern judgments, such as economic uncertainty and industry disruptions.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003edefine going concern and management’s responsibility\u003c\/li\u003e\n\u003cli\u003eperform risk assessment procedures related to going concern\u003c\/li\u003e\n\u003cli\u003eevaluate management’s forecast and assumptions\u003c\/li\u003e\n\u003cli\u003eform appropriate conclusions and reporting under uncertainty\u003c\/li\u003e\n\u003cli\u003ecommunicate going concern issues effectively.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_3185499.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47747229024507,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47747229057275,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47747229090043,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47747229122811,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_570_2869602.jpg?v=1783112834"},{"product_id":"2868728_acca-learning","title":"ISA 220 (Revised) - Quality management for an audit of financial statements","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThis CPD course refreshes auditors on the core requirements of ISA 220 (Revised), linking engagement-level responsibilities with a firm’s quality management system under ISQM 1.\u003cbr\u003e\n\u003cbr\u003e\nYou will revisit leadership and culture, roles and responsibilities, resources and assignment, engagement performance, and monitoring and remediation, with clear guidance on documentation. Practical scenarios and short case exercises translate the standard into day-to-day audit actions, improving consistency and audit quality. Designed for engagement partners, managers, senior auditors, or even freshly starting professionals, the course focuses on what has changed, what good looks like in practice, and how to evidence it efficiently.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will gain an understanding of:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003ethe objectives and principles of quality management under ISA 220\u003c\/li\u003e\n\u003cli\u003ethe roles and responsibilities of the engagement partner\u003c\/li\u003e\n\u003cli\u003ethe requirements for assigning roles, direction, supervision, and review\u003c\/li\u003e\n\u003cli\u003ehow to link ISA 220 to firm-wide quality policies under ISQM 1\u003c\/li\u003e\n\u003cli\u003ehow to apply quality risk assessment processes within audit engagements.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_3185358.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47747232956667,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47747232989435,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47747233022203,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47747233054971,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_220_2868725.jpg?v=1783113016"},{"product_id":"2843173_acca-learning","title":"ISA 240 - The auditor’s responsibilities relating to fraud","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nISA 240, The auditor’s responsibilities relating to fraud, is a core auditing standard that outlines how auditors should address the risk of fraud in financial statements. This refresher course is designed for audit professionals who want to reinforce their understanding of the standard and strengthen their ability to detect and respond to fraud.\u003cbr\u003e\n\u003cbr\u003e\nThe course revisits the distinction between fraud and error, explores the auditor’s role versus management’s responsibilities, and highlights the importance of professional scepticism throughout the audit process. You will review key concepts such as the fraud triangle, common risk indicators, and effective audit responses when fraud is suspected. Through a combination of readings, practical video lessons, and case studies, this refresher ensures that you can confidently apply ISA 240 in audit situations.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003edifferentiate between fraud and error in an audit context\u003c\/li\u003e\n\u003cli\u003eidentify common fraud risk indicators and red flags\u003c\/li\u003e\n\u003cli\u003edesign procedures to respond to assessed fraud risks\u003c\/li\u003e\n\u003cli\u003ecomply with communication responsibilities under ISA 240\u003c\/li\u003e\n\u003cli\u003eidentify limitations in detecting management override.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_3185379.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47747234300155,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47747234332923,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47747234365691,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47747234398459,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_240_2843365.jpg?v=1783113101"},{"product_id":"2868811_acca-learning","title":"ISA 200 - Overall objectives of the independent auditor","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThis course is designed for audit professionals who want to strengthen their understanding of the standard’s requirements and practical application. It revisits the purpose and scope of ISA 200, focusing on the auditor’s role in providing reasonable assurance, maintaining independence, and applying professional scepticism. Learners will explore how ISA 200 connects with other International Standards on Auditing, address responsibilities related to fraud and error, and review documentation and reporting obligations.\u003cbr\u003e\n\u003cbr\u003e\nThrough a combination of reading materials, engaging video lessons, and interactive quizzes, the course bridges theory with real-world audit scenarios. By the end, you will be equipped to apply ISA 200 principles confidently in your audit work, ensuring compliance with international standards while improving the quality and reliability of your audit outcomes.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003ethe overall purpose and scope of an independent audit\u003c\/li\u003e\n\u003cli\u003eresponsibilities of the auditor under ISA 200\u003c\/li\u003e\n\u003cli\u003econcepts of professional scepticism and professional judgment\u003c\/li\u003e\n\u003cli\u003ethe ethical framework underpinning audit work\u003c\/li\u003e\n\u003cli\u003ethe role of audit evidence to achieving audit objectives.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_3185348.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47747238789371,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47747238822139,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47747238854907,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47747238887675,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_200_2868810.jpg?v=1783113216"},{"product_id":"2869234_acca-learning","title":"ISA 250 - Consideration of laws and regulations in an audit of financial statements","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThis refresher course revisits the key principles of ISA 250, helping auditors understand their responsibilities when dealing with laws and regulations that affect financial statements. Every audit engagement involves some level of legal consideration, and this course focuses on how to identify, evaluate, and respond to non-compliance effectively.\u003cbr\u003e\n\u003cbr\u003e\nYou’ll explore the distinction between laws that have a direct impact on financial reporting and those that affect operations more broadly. The course also explains how auditors should communicate findings, document evidence, and assess the implications of non-compliance for the audit report. Through a mix of video lessons, reading modules, and quizzes, you’ll gain a clear and practical understanding of the auditor’s role under ISA 250. By the end of the course, you’ll be able to apply these principles confidently in your audits, strengthen your professional judgment, and ensure compliance with both ethical and regulatory expectations. This refresher is ideal for practicing auditors, trainees, and anyone preparing for audit quality reviews.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eidentify types of laws and regulations relevant to audits\u003c\/li\u003e\n\u003cli\u003eexplain auditor responsibilities for detecting non-compliance\u003c\/li\u003e\n\u003cli\u003edescribe procedures for responding to suspected breaches\u003c\/li\u003e\n\u003cli\u003ecommunicate appropriately with those charged with governance\u003c\/li\u003e\n\u003cli\u003ecomprehend reporting implications of identified non-compliance.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_3185404.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47747258581243,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47747258614011,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47747258646779,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47747258679547,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_250_2869055.jpg?v=1783113651"},{"product_id":"457584_acca-learning-china","title":"ISA 200 - Overall objectives of the independent auditor","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThis course is designed for audit professionals who want to strengthen their understanding of the standard’s requirements and practical application. It revisits the purpose and scope of ISA 200, focusing on the auditor’s role in providing reasonable assurance, maintaining independence, and applying professional scepticism. Learners will explore how ISA 200 connects with other International Standards on Auditing, address responsibilities related to fraud and error, and review documentation and reporting obligations.\u003cbr\u003e\n\u003cbr\u003e\nThrough a combination of reading materials, engaging video lessons, and interactive quizzes, the course bridges theory with real-world audit scenarios. By the end, you will be equipped to apply ISA 200 principles confidently in your audit work, ensuring compliance with international standards while improving the quality and reliability of your audit outcomes.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003ethe overall purpose and scope of an independent audit\u003c\/li\u003e\n\u003cli\u003eresponsibilities of the auditor under ISA 200\u003c\/li\u003e\n\u003cli\u003econcepts of professional scepticism and professional judgment\u003c\/li\u003e\n\u003cli\u003ethe ethical framework underpinning audit work\u003c\/li\u003e\n\u003cli\u003ethe role of audit evidence to achieving audit objectives.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_472319.jpg\" style=\"margin: 5.0px;\"\u003e\n\u003c\/h4\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":47748355522811,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47748355621115,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47748355588347,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47748355555579,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_200_457583.jpg?v=1781047052"},{"product_id":"457632_acca-learning-china","title":"ISA 220 (Revised) - Quality management for an audit of financial statements","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThis CPD course refreshes auditors on the core requirements of ISA 220 (Revised), linking engagement-level responsibilities with a firm’s quality management system under ISQM 1.\u003cbr\u003e\n\u003cbr\u003e\nYou will revisit leadership and culture, roles and responsibilities, resources and assignment, engagement performance, and monitoring and remediation, with clear guidance on documentation. Practical scenarios and short case exercises translate the standard into day-to-day audit actions, improving consistency and audit quality. Designed for engagement partners, managers, senior auditors, or even freshly starting professionals, the course focuses on what has changed, what good looks like in practice, and how to evidence it efficiently.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will gain an understanding of:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003ethe objectives and principles of quality management under ISA 220\u003c\/li\u003e\n\u003cli\u003ethe roles and responsibilities of the engagement partner\u003c\/li\u003e\n\u003cli\u003ethe requirements for assigning roles, direction, supervision, and review\u003c\/li\u003e\n\u003cli\u003ehow to link ISA 220 to firm-wide quality policies under ISQM 1\u003c\/li\u003e\n\u003cli\u003ehow to apply quality risk assessment processes within audit engagements.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_472329.jpg\" style=\"margin: 5.0px;\"\u003e\n\u003c\/h4\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":47748355817723,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47748355916027,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47748355883259,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47748355850491,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_220_457631.jpg?v=1781047112"},{"product_id":"454593_acca-learning-china","title":"ISA 240 - The auditor’s responsibilities relating to fraud","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nISA 240, The auditor’s responsibilities relating to fraud, is a core auditing standard that outlines how auditors should address the risk of fraud in financial statements. This refresher course is designed for audit professionals who want to reinforce their understanding of the standard and strengthen their ability to detect and respond to fraud.\u003cbr\u003e\n\u003cbr\u003e\nThe course revisits the distinction between fraud and error, explores the auditor’s role versus management’s responsibilities, and highlights the importance of professional scepticism throughout the audit process. You will review key concepts such as the fraud triangle, common risk indicators, and effective audit responses when fraud is suspected. Through a combination of readings, practical video lessons, and case studies, this refresher ensures that you can confidently apply ISA 240 in audit situations.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003edifferentiate between fraud and error in an audit context\u003c\/li\u003e\n\u003cli\u003eidentify common fraud risk indicators and red flags\u003c\/li\u003e\n\u003cli\u003edesign procedures to respond to assessed fraud risks\u003c\/li\u003e\n\u003cli\u003ecomply with communication responsibilities under ISA 240\u003c\/li\u003e\n\u003cli\u003eidentify limitations in detecting management override.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_472349.jpg\" style=\"margin: 5.0px;\"\u003e\n\u003c\/h4\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":47748358177019,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47748358275323,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47748358242555,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47748358209787,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_240_454592.jpg?v=1781047168"},{"product_id":"457659_acca-learning-china","title":"ISA 250 - Consideration of laws and regulations in an audit of financial statements","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThis refresher course revisits the key principles of ISA 250, helping auditors understand their responsibilities when dealing with laws and regulations that affect financial statements. Every audit engagement involves some level of legal consideration, and this course focuses on how to identify, evaluate, and respond to non-compliance effectively.\u003cbr\u003e\n\u003cbr\u003e\nYou’ll explore the distinction between laws that have a direct impact on financial reporting and those that affect operations more broadly. The course also explains how auditors should communicate findings, document evidence, and assess the implications of non-compliance for the audit report. Through a mix of video lessons, reading modules, and quizzes, you’ll gain a clear and practical understanding of the auditor’s role under ISA 250. By the end of the course, you’ll be able to apply these principles confidently in your audits, strengthen your professional judgment, and ensure compliance with both ethical and regulatory expectations. This refresher is ideal for practicing auditors, trainees, and anyone preparing for audit quality reviews.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eidentify types of laws and regulations relevant to audits\u003c\/li\u003e\n\u003cli\u003eexplain auditor responsibilities for detecting non-compliance\u003c\/li\u003e\n\u003cli\u003edescribe procedures for responding to suspected breaches\u003c\/li\u003e\n\u003cli\u003ecommunicate appropriately with those charged with governance\u003c\/li\u003e\n\u003cli\u003ecomprehend reporting implications of identified non-compliance.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_472359.jpg\" style=\"margin: 5.0px;\"\u003e\n\u003c\/h4\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":47748358930683,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47748359028987,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47748358996219,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47748358963451,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_250_457658.jpg?v=1781047153"},{"product_id":"457686_acca-learning-china","title":"ISA 540 (Revised) - Auditing accounting estimates and related disclosures","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nAccounting estimates are at the centre of modern audits, often involving significant judgement, complexity, and uncertainty. ISA 540 (Revised) sets out the auditor’s responsibilities for evaluating accounting estimates and related disclosures to ensure they are reasonable and free from bias.\u003cbr\u003e\n\u003cbr\u003e\nThis refresher course is designed for auditors and accounting professionals seeking to strengthen their grasp of the standard and its practical application. Throughout this course, you’ll revisit key concepts, explore inherent risk factors, learn how to respond to and document estimation risks, and understand the role of professional scepticism in enhancing audit quality. You will also study real-world examples, communication challenges, and recent developments that have influenced audit judgments in areas such as fair-value measurement, expected credit losses, and post-pandemic economic uncertainty.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eidentify estimation uncertainty and risk assessment\u003c\/li\u003e\n\u003cli\u003eevaluate methods, data, and assumptions used by management\u003c\/li\u003e\n\u003cli\u003eidentify and respond to indicators of management bias\u003c\/li\u003e\n\u003cli\u003ereview disclosures related to key estimates\u003c\/li\u003e\n\u003cli\u003ecomply with documentation requirements under ISA 540 (Revised).\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_472399.jpg\" style=\"margin: 5.0px;\"\u003e\n\u003c\/h4\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":47748362469627,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47748362567931,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47748362535163,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47748362502395,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_540_457684.jpg?v=1781047185"},{"product_id":"457713_acca-learning-china","title":"ISA 570 (Revised) - Going concern","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThe concept of Going Concern lies at the heart of every audit. It reflects whether an entity can continue its operations for the foreseeable future without the intention or necessity of liquidation. ISA 570 (Revised) sets out the auditor’s responsibilities in assessing and reporting on this fundamental assumption.\u003cbr\u003e\n\u003cbr\u003e\nThis refresher course is designed for auditors and accounting professionals who want to strengthen their understanding of ISA 570 and stay current with its practical application. Through a mix of reading and video modules, you’ll revisit key concepts, explore management’s and the auditor’s responsibilities, learn how to evaluate Going Concern assessments, and understand the implications for audit reporting. You will also study cases, communication examples, and recent challenges that have affected Going Concern judgments, such as economic uncertainty and industry disruptions.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003edefine going concern and management’s responsibility\u003c\/li\u003e\n\u003cli\u003eperform risk assessment procedures related to going concern\u003c\/li\u003e\n\u003cli\u003eevaluate management’s forecast and assumptions\u003c\/li\u003e\n\u003cli\u003eform appropriate conclusions and reporting under uncertainty\u003c\/li\u003e\n\u003cli\u003ecommunicate going concern issues effectively.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_472419.jpg\" style=\"margin: 5.0px;\"\u003e\n\u003c\/h4\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":47748364140795,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47748364239099,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47748364206331,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47748364173563,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_570_457712.jpg?v=1781047233"},{"product_id":"2889085_acca-learning","title":"ISA 550 - Related parties","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nRelated party relationships often create complex challenges for auditors. This refresher course on ISA 550 is designed to help you strengthen your understanding of how to identify, assess, and report related party transactions accurately.\u003cbr\u003e\n\u003cbr\u003e\nThrough a mix of reading and video units, you’ll revisit key definitions, learn how to recognise undisclosed relationships, and review practical procedures for evaluating transactions that may pose audit risks. The course also explores real-world cases and best practices for documentation and communication with management and those charged with governance. Whether you’re returning to audit work after a break or aiming to update your knowledge, this course ensures you stay aligned with ISA 550 requirements and maintain professional scepticism throughout the audit process.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003edefine related parties and related party transactions as per ISA 550 and IAS 24, and identify indicators of undisclosed relationships in audit engagements\u003c\/li\u003e\n\u003cli\u003eperform risk assessment procedures for related party relationships and design appropriate audit responses based on assessed risks\u003c\/li\u003e\n\u003cli\u003eanalyse related party transactions for economic substance, legitimacy, and disclosure accuracy using case-based scenarios\u003c\/li\u003e\n\u003cli\u003everify compliance with ISA 550 disclosure requirements, identify omissions, and determine appropriate auditor responses and modifications to the audit report\u003c\/li\u003e\n\u003cli\u003eapply best practices for communicating with management and those charged with governance, and document related party findings to support audit conclusions\u003c\/li\u003e\n\u003cli\u003erelate ISA 550 procedures to other relevant ISAs, including fraud assessment (ISA 240) and risk identification (ISA 315), to improve audit consistency.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_3185488.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47758740226299,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47758740259067,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47758740291835,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47758740324603,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_550_2888674.jpg?v=1783112852"},{"product_id":"457840_acca-learning-china","title":"ISA 550 - Related parties","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nRelated party relationships often create complex challenges for auditors. This refresher course on ISA 550 is designed to help you strengthen your understanding of how to identify, assess, and report related party transactions accurately.\u003cbr\u003e\n\u003cbr\u003e\nThrough a mix of reading and video units, you’ll revisit key definitions, learn how to recognise undisclosed relationships, and review practical procedures for evaluating transactions that may pose audit risks. The course also explores real-world cases and best practices for documentation and communication with management and those charged with governance. Whether you’re returning to audit work after a break or aiming to update your knowledge, this course ensures you stay aligned with ISA 550 requirements and maintain professional scepticism throughout the audit process.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003edefine related parties and related party transactions as per ISA 550 and IAS 24, and identify indicators of undisclosed relationships in audit engagements\u003c\/li\u003e\n\u003cli\u003eperform risk assessment procedures for related party relationships and design appropriate audit responses based on assessed risks\u003c\/li\u003e\n\u003cli\u003eanalyse related party transactions for economic substance, legitimacy, and disclosure accuracy using case-based scenarios\u003c\/li\u003e\n\u003cli\u003everify compliance with ISA 550 disclosure requirements, identify omissions, and determine appropriate auditor responses and modifications to the audit report\u003c\/li\u003e\n\u003cli\u003eapply best practices for communicating with management and those charged with governance, and document related party findings to support audit conclusions\u003c\/li\u003e\n\u003cli\u003erelate ISA 550 procedures to other relevant ISAs, including fraud assessment (ISA 240) and risk identification (ISA 315), to improve audit consistency.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_472409.jpg\" style=\"margin: 5.0px;\"\u003e\n\u003c\/h4\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":47759014101243,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47759014199547,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47759014166779,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47759014134011,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_550_457839.jpg?v=1781049818"},{"product_id":"3024749_acca-learning","title":"ISA 265 - Communicating deficiencies in internal control","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThis refresher course helps auditors revisit the key principles of identifying, assessing, and reporting control weaknesses during an audit. Clear communication of deficiencies is crucial to maintaining transparency between auditors, management, and those charged with governance.\u003cbr\u003e\n\u003cbr\u003e\nWhether you’re updating your audit knowledge or preparing for an upcoming engagement, this course will help strengthen your understanding of ISA 265 requirements and improve how you handle control-related communications. By the end, you’ll be more confident in applying these standards accurately and efficiently in your audit work.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003einterpret ISA 265 requirements accurately\u003c\/li\u003e\n\u003cli\u003edifferentiate between deficiencies and significant deficiencies\u003c\/li\u003e\n\u003cli\u003eapply communication requirements effectively\u003c\/li\u003e\n\u003cli\u003eexercise professional judgment in assessing internal controls\u003c\/li\u003e\n\u003cli\u003eintegrate ISA 265 with other relevant standards\u003c\/li\u003e\n\u003cli\u003eimplement best practices from real-world audit scenarios.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_3185415.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47853934084347,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47853934117115,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47853934149883,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47853934182651,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_265_3024777.jpg?v=1783113479"},{"product_id":"3025989_acca-learning","title":"ISA 300 - Planning an audit of financial statements","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThis refresher course is designed to strengthen your understanding of how effective audit planning sets the foundation for a quality audit. It revisits the key requirements of ISA 300 and explains how to develop an audit strategy and plan that align with assessed risks and audit objectives.\u003cbr\u003e\n\u003cbr\u003e\nThrough a combination of reading and video modules, you’ll explore the essential steps of planning — from understanding the entity and its environment to setting materiality levels and coordinating with other auditors. The course also highlights practical approaches, real-world examples, and common challenges faced during the planning phase.\u003cbr\u003e\n\u003cbr\u003e\nWhether you are a practicing auditor or an accounting professional refreshing your knowledge, this course will help you apply ISA 300 principles confidently in your work and ensure that your audit procedures are well-structured, efficient, and compliant with professional standards.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eidentify the fundamentals of audit planning\u003c\/li\u003e\n\u003cli\u003eapply risk assessment and materiality concepts\u003c\/li\u003e\n\u003cli\u003edevelop and adjust an audit strategy\u003c\/li\u003e\n\u003cli\u003ecoordinate and communicate with other auditors.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_3185432.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47856578134267,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47856578167035,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47856578199803,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47856578232571,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_300_3026018.jpg?v=1783112561"},{"product_id":"3026314_acca-learning","title":"ISA 500 - Audit evidence","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThis refresher provides accountants and auditors with a concise yet practical understanding of how to obtain and evaluate audit evidence in line with international auditing standards. The course explains the core principles of sufficiency and appropriateness, the reliability of different evidence sources, and the role of professional scepticism when assessing information generated internally by the entity or obtained from external parties. By breaking down ISA 500 into clear, applicable concepts, you gain a stronger grasp of how evidence underpins audit conclusions and supports a high-quality opinion.\u003cbr\u003e\n\u003cbr\u003e\nYou will explore key evidence-gathering procedures, judgement areas, and the integration of ISA 500 with other critical ISAs. This course is ideal for practising auditors and accounting professionals seeking to strengthen their technical competence and reinforce robust, standards-aligned audit evidence practices.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will gain an understanding of how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eexplain the core principles of sufficient and appropriate audit evidence and how they support reasonable assurance under ISA 500\u003c\/li\u003e\n\u003cli\u003eevaluate the relevance and reliability of different evidence sources, including information generated by the entity and obtained externally\u003c\/li\u003e\n\u003cli\u003eapply key audit evidence-gathering procedures (inspection, observation, confirmation, recalculation, reperformance, analytical procedures, and inquiry) to meet specific audit objectives\u003c\/li\u003e\n\u003cli\u003eassess the quality of work performed by management’s experts and external information sources, ensuring appropriate auditor responses where reliability is in doubt\u003c\/li\u003e\n\u003cli\u003eselect suitable items for testing based on risk, including using 100 percent examination, specific item selection, or audit sampling\u003c\/li\u003e\n\u003cli\u003erespond effectively to contradictory, incomplete, or unreliable audit evidence, integrating ISA 500 with other relevant ISAs to form well-supported audit conclusions.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_3185459.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47856580722939,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47856580755707,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47856580788475,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47856580821243,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_500_3026340.jpg?v=1783112959"},{"product_id":"3024622_acca-learning","title":"ISA 230 - Audit documentation","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nAudit documentation is more than just a set of working papers, it serves as the foundation for audit quality, accountability, and transparency. ISA 230 sets out the requirements for how auditors should record the work they perform, the evidence they gather, and the conclusions they reach. Without proper documentation, even a well-executed audit may fail to demonstrate compliance with professional standards.\u003cbr\u003e\n\u003cbr\u003e\nThis refresher course takes you through the essentials of ISA 230 with a balance of theory and practice. You will explore what needs to be documented, how to structure working papers, and how reviewers evaluate the sufficiency of audit files. Real-world examples will highlight good and poor practices, giving you practical insight into strengthening your documentation.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eidentify ISA 230 objectives\u003c\/li\u003e\n\u003cli\u003eapply documentation requirements\u003c\/li\u003e\n\u003cli\u003eevaluate and review audit documentation\u003c\/li\u003e\n\u003cli\u003eaddress challenges and improve practice.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_3185368.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47856583999739,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47856584032507,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47856584065275,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47856584098043,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_230_3024610.jpg?v=1783113331"},{"product_id":"464241_acca-learning-china","title":"ISA 500 - Audit evidence","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThis refresher provides accountants and auditors with a concise yet practical understanding of how to obtain and evaluate audit evidence in line with international auditing standards. The course explains the core principles of sufficiency and appropriateness, the reliability of different evidence sources, and the role of professional scepticism when assessing information generated internally by the entity or obtained from external parties. By breaking down ISA 500 into clear, applicable concepts, you gain a stronger grasp of how evidence underpins audit conclusions and supports a high-quality opinion.\u003cbr\u003e\n\u003cbr\u003e\nYou will explore key evidence-gathering procedures, judgement areas, and the integration of ISA 500 with other critical ISAs. This course is ideal for practising auditors and accounting professionals seeking to strengthen their technical competence and reinforce robust, standards-aligned audit evidence practices.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will gain an understanding of how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eexplain the core principles of sufficient and appropriate audit evidence and how they support reasonable assurance under ISA 500\u003c\/li\u003e\n\u003cli\u003eevaluate the relevance and reliability of different evidence sources, including information generated by the entity and obtained externally\u003c\/li\u003e\n\u003cli\u003eapply key audit evidence-gathering procedures (inspection, observation, confirmation, recalculation, reperformance, analytical procedures, and inquiry) to meet specific audit objectives\u003c\/li\u003e\n\u003cli\u003eassess the quality of work performed by management’s experts and external information sources, ensuring appropriate auditor responses where reliability is in doubt\u003c\/li\u003e\n\u003cli\u003eselect suitable items for testing based on risk, including using 100 percent examination, specific item selection, or audit sampling\u003c\/li\u003e\n\u003cli\u003erespond effectively to contradictory, incomplete, or unreliable audit evidence, integrating ISA 500 with other relevant ISAs to form well-supported audit conclusions.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_472389.jpg\" style=\"margin: 5.0px;\"\u003e\n\u003c\/h4\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":47861059158267,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47861059256571,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47861059223803,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47861059191035,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_500_464265.jpg?v=1781050155"},{"product_id":"464163_acca-learning-china","title":"ISA 300 - Planning an audit of financial statements","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThis refresher course is designed to strengthen your understanding of how effective audit planning sets the foundation for a quality audit. It revisits the key requirements of ISA 300 and explains how to develop an audit strategy and plan that align with assessed risks and audit objectives.\u003cbr\u003e\n\u003cbr\u003e\nThrough a combination of reading and video modules, you’ll explore the essential steps of planning — from understanding the entity and its environment to setting materiality levels and coordinating with other auditors. The course also highlights practical approaches, real-world examples, and common challenges faced during the planning phase.\u003cbr\u003e\n\u003cbr\u003e\nWhether you are a practicing auditor or an accounting professional refreshing your knowledge, this course will help you apply ISA 300 principles confidently in your work and ensure that your audit procedures are well-structured, efficient, and compliant with professional standards.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eidentify the fundamentals of audit planning\u003c\/li\u003e\n\u003cli\u003eapply risk assessment and materiality concepts\u003c\/li\u003e\n\u003cli\u003edevelop and adjust an audit strategy\u003c\/li\u003e\n\u003cli\u003ecoordinate and communicate with other auditors.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_472379.jpg\" style=\"margin: 5.0px;\"\u003e\n\u003c\/h4\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":47861059551483,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47861059649787,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47861059617019,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47861059584251,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_300_464186.jpg?v=1781050034"},{"product_id":"464203_acca-learning-china","title":"ISA 265 - Communicating deficiencies in internal control","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThis refresher course helps auditors revisit the key principles of identifying, assessing, and reporting control weaknesses during an audit. Clear communication of deficiencies is crucial to maintaining transparency between auditors, management, and those charged with governance.\u003cbr\u003e\n\u003cbr\u003e\nWhether you’re updating your audit knowledge or preparing for an upcoming engagement, this course will help strengthen your understanding of ISA 265 requirements and improve how you handle control-related communications. By the end, you’ll be more confident in applying these standards accurately and efficiently in your audit work.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003einterpret ISA 265 requirements accurately\u003c\/li\u003e\n\u003cli\u003edifferentiate between deficiencies and significant deficiencies\u003c\/li\u003e\n\u003cli\u003eapply communication requirements effectively\u003c\/li\u003e\n\u003cli\u003eexercise professional judgment in assessing internal controls\u003c\/li\u003e\n\u003cli\u003eintegrate ISA 265 with other relevant standards\u003c\/li\u003e\n\u003cli\u003eimplement best practices from real-world audit scenarios.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_472369.jpg\" style=\"margin: 5.0px;\"\u003e\n\u003c\/h4\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":47861059780859,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47861059879163,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47861059846395,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47861059813627,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_265_464226.jpg?v=1781050086"},{"product_id":"464116_acca-learning-china","title":"ISA 230 - Audit documentation","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nAudit documentation is more than just a set of working papers, it serves as the foundation for audit quality, accountability, and transparency. ISA 230 sets out the requirements for how auditors should record the work they perform, the evidence they gather, and the conclusions they reach. Without proper documentation, even a well-executed audit may fail to demonstrate compliance with professional standards.\u003cbr\u003e\n\u003cbr\u003e\nThis refresher course takes you through the essentials of ISA 230 with a balance of theory and practice. You will explore what needs to be documented, how to structure working papers, and how reviewers evaluate the sufficiency of audit files. Real-world examples will highlight good and poor practices, giving you practical insight into strengthening your documentation.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eidentify ISA 230 objectives\u003c\/li\u003e\n\u003cli\u003eapply documentation requirements\u003c\/li\u003e\n\u003cli\u003eevaluate and review audit documentation\u003c\/li\u003e\n\u003cli\u003eaddress challenges and improve practice.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_472339.jpg\" style=\"margin: 5.0px;\"\u003e\n\u003c\/h4\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":47861060239611,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47861060337915,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47861060305147,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47861060272379,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_230_464139.jpg?v=1781049974"},{"product_id":"3037261_acca-learning","title":"ISA 610 - Using the work of internal auditors","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThis refresher course gives you a practical path to understanding how external auditors can work with internal auditors in line with ISA 610. The focus is on showing how both functions support the audit process and how their work connects at different stages of the engagement.\u003cbr\u003e\n\u003cbr\u003e\nYou will learn how to review the internal audit function, judge the quality of its work, and decide when it can be used to shape the external audit plan. The content also explains the steps for testing internal audit work, documenting your decisions, and guiding internal auditors when direct assistance is allowed. Examples and short explanations help you see how ISA 610 applies in practice. By the end, you will know how to work with internal auditors in a structured and confident way whilst meeting professional standards.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003edefine the core requirements of ISA 610\u003c\/li\u003e\n\u003cli\u003eevaluate the internal audit function with ISA 610 criteria\u003c\/li\u003e\n\u003cli\u003eapply reliance decisions to audit planning and testing\u003c\/li\u003e\n\u003cli\u003ereview and test internal audit work\u003c\/li\u003e\n\u003cli\u003eapply rules for direct assistance\u003c\/li\u003e\n\u003cli\u003ecoordinate and communicate with internal auditors\u003c\/li\u003e\n\u003cli\u003eaddress ethical and practical challenges.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_3185519.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47874520350971,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47874520383739,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47874520416507,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47874520449275,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_610_3037289.jpg?v=1783112551"},{"product_id":"464647_acca-learning-china","title":"ISA 610 - Using the work of internal auditors","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThis refresher course gives you a practical path to understanding how external auditors can work with internal auditors in line with ISA 610. The focus is on showing how both functions support the audit process and how their work connects at different stages of the engagement.\u003cbr\u003e\n\u003cbr\u003e\nYou will learn how to review the internal audit function, judge the quality of its work, and decide when it can be used to shape the external audit plan. The content also explains the steps for testing internal audit work, documenting your decisions, and guiding internal auditors when direct assistance is allowed. Examples and short explanations help you see how ISA 610 applies in practice. By the end, you will know how to work with internal auditors in a structured and confident way whilst meeting professional standards.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003edefine the core requirements of ISA 610\u003c\/li\u003e\n\u003cli\u003eevaluate the internal audit function with ISA 610 criteria\u003c\/li\u003e\n\u003cli\u003eapply reliance decisions to audit planning and testing\u003c\/li\u003e\n\u003cli\u003ereview and test internal audit work\u003c\/li\u003e\n\u003cli\u003eapply rules for direct assistance\u003c\/li\u003e\n\u003cli\u003ecoordinate and communicate with internal auditors\u003c\/li\u003e\n\u003cli\u003eaddress ethical and practical challenges.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_472429.jpg\" style=\"margin: 5.0px;\"\u003e\n\u003c\/h4\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":47874710667515,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47874710765819,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47874710733051,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47874710700283,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_610_464670.jpg?v=1781050569"}],"url":"https:\/\/acca-learning.myshopify.com\/collections\/learnsignal-isa.oembed?page=3","provider":"acca-learning","version":"1.0","type":"link"}