{"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=1780722373","url":"https:\/\/acca-learning.myshopify.com\/products\/464116_acca-learning-china","provider":"acca-learning","version":"1.0","type":"link"}