{"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=1780723241","url":"https:\/\/acca-learning.myshopify.com\/products\/2869234_acca-learning","provider":"acca-learning","version":"1.0","type":"link"}