Designing and Performing Risk Assessment Procedures

by Peter Herbert

  • Identifying risks
  • Systems and controls requirements
  • Developing risks 
  • Responding to risks 

25 mins
Course status: Not yet started
Released in May 2024
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ISA (UK) 505 External Confirmations

by John Selwood

  • Overview
  • Negative confirmations
  • Audit assertions
  • Exceptions

15 mins
Course status: Not yet started
Released in April 2024
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Cognitive bias and professional scepticism

by Julia Penny

  • Professional scepticism
  • Cognitive bias
  • Cognitive bias examples
  • Tackling cognitive bias

25 mins
Course status: Not yet started
Released in April 2024
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Audit pitfalls

by Ashveeta Singh Harripersadh

  • Risk assessment
  • Internal controls 
  • Audit evidence
  • Completion procedures

25 mins
Course status: Not yet started
Released in February 2024
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Auditing: Common Cold File Review Issues

by Peter Herbert

  • Audit planning
  • P&L testing
  • Balance Sheet testing
  • Audit completion




20 mins
Course status: Not yet started
Released in January 2024
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Audit update December 2023

by John Selwood

  • ISAs implemented
  • FRC Ethical Standard
  • Proposed and revised ISAs
  • Audit quality

30 mins
Course status: Not yet started
Released in December 2023
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Laws and regulations – Amendments to ISA (UK) 250

by Steve Collings

  • Introduction
  • Amendments to ISA (UK) 250 A
  • Amendments to ISA (UK) 250 B
  • Suggested procedures



20 mins
Course status: Not yet started
Released in December 2023
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Understanding General IT Controls - back to basics

by John Selwood

This course covers: 

  • Internal controls
  • Example 1
  • Example 2
  • Spreadsheets

20 mins
Course status: Not yet started
Released in December 2023
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Initial audit engagements - Opening balances

by Tejashri Joshi

  • Audit of opening balances
  • Audit evidence on opening balances
  • Access to working papers
  • Audit reporting

20 mins
Course status: Not yet started
Released in December 2023
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ISA (UK) 570 Going Concern: Assessments and Audit Reporting

by Dave Rowley

  • Summary
  • Risk assessment
  • Management’s Assessment
  • Audit reports

20 mins
Course status: Not yet started
Released in November 2023
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Audit testing: Overview

by Ollie Garrod

  • Audit evidence
  • Types of tests
  • Sampling
  • Digital audit

20 mins
Course status: Not yet started
Released in September 2023
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ISA (UK) 240 (Revised May 2021) - The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

by John Selwood

  • Overview
  • Scepticism
  • Example
  • Authenticity

25 mins
Course status: Not yet started
Released in August 2023
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Audit testing: Sampling

by Lizzie Morris

  • Selecting items for testing
  • What is sampling?
  • Sampling risk
  • Using sampling


20 mins
Course status: Not yet started
Released in July 2023
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Audit testing: Tests of details and selecting items for testing

by Lizzie Morris

  • Audit evidence
  • Test of details 
  • Selecting items for testing

15 mins
Course status: Not yet started
Released in July 2023
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ISA (UK) 315 (Revised July 2020) – Identifying and assessing the risks of material misstatement

by John Selwood

  • Overview
  • Assessing inherent risk
  • Risk in revenue
  • GITCs

30 mins
Course status: Not yet started
Released in July 2023
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ISA (UK) 220 (Revised July 2021) - Quality Management for an Audit of Financial Statements

by John Selwood

  • Revised ISA (UK) 220
  • Scalability
  • Engagement partners
  • Independence & ethics


20 mins
Course status: Not yet started
Released in June 2023
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Audit testing: Substantive Analytical Procedures (SAPs)

by Lizzie Morris

  • Audit evidence
  • Using SAPs
  • Reliance on SAPs
  • SAPs for auditing income


20 mins
Course status: Not yet started
Released in June 2023
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ISA (UK) 600 (Revised): New requirements

by John Selwood

  • Revised ISA (UK) 600 published
  • Overview of changes
  • Risk based approach
  • Communication with component auditors

15 mins
Course status: Not yet started
Released in June 2023
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Audit testing: Controls

by Thomas Diamond

  • Introduction
  • Understanding controls
  • Testing controls

20 mins
Course status: Not yet started
Released in May 2023
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Testing journals: Getting it right and avoiding common pitfalls

by John Selwood

  • ISA (UK) 240 requirements
  • Testing journals
  • Data analytics
  • FRC thematic review






20 mins
Course status: Not yet started
Released in May 2023
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FRC Professional Judgement Guidance

by John Selwood

•  Publication and overview
•  Framework
•  Examples

15 mins
Course status: Not yet started
Released in March 2023
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Audit of estimates and fair value

by Sarika Sharma

•  Nature of estimates
•  Risk assessment
•  Auditor's response

15 mins
Course status: Not yet started
Released in February 2023
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Professional scepticism in the audit

by John Selwood

•  Definition
•  Process
•  Examples
•  Documentation

15 mins
Course status: Not yet started
Released in December 2022
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Excel hints and tips

by Thomas Diamond

•  Essential formula
•  Audit tool tips
•  Collaboration
•  Top tips

15 mins
Course status: Not yet started
Released in December 2022
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All change for 2022 year ends

by John Selwood

  • Overview
  • ISA (UK) 315
  • ISA (UK) 240
  • ISQMs


20 mins
Course status: Not yet started
Released in November 2022
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Sampling and risk

by John Selwood

  • Overview
  • PCAS approach
  • Risk assessment
  • Revenue recognition

15 mins
Course status: Not yet started
Released in October 2022
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Implementing the revised ISA (UK) 315

by Sarika Sharma

  • Introduction
  • Risks
  • Controls
  • IT requirements

20 mins
Course status: Not yet started
Released in September 2022
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ISA (UK) 240 Revised

by John Selwood

  • Overview
  • Responsibilities and scepticism
  • Other key revisions
  • Stand-back


20 mins
Course status: Not yet started
Released in July 2022
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ISA (UK) 315 (Revised)

by John Selwood

  • Overview
  • Understanding the entity
  • Risk assessment
  • Stand-back

25 mins
Course status: Not yet started
Released in June 2022
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Calculating materiality

by John Selwood

  • What is materiality
  • How to calculate it
  • Performance materiality
  • Revisions to materiality


15 mins
Course status: Not yet started
Released in May 2022
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Group audits – ISA (UK) 600

by John Selwood

  • Overview
  • Involvement
  • Practical problems
  • Documentation

15 mins
Course status: Not yet started
Released in February 2022
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