About this course
Audit 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.
This 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.
ACCA 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.
By completing this course, you will understand how to:
- identify ISA 230 objectives
- apply documentation requirements
- evaluate and review audit documentation
- address challenges and improve practice.
Key information
- This 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.
- The course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding.
- CPD certificate is available upon successful completion of the course.
- Course produced by Learnsignal.
