Audit Update Dec 2023

This webinar updates auditors on three core topics with an emphasis on SME audits:

• The main issues arising on Audit Quality Review visits;
• The changes brought about in the updated audit standard on ‘The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements’ - ISA (Ireland) 240, and
• The correct implementation of the updated ISA (Ireland) 315 ‘Identifying and Assessing the Risks of Material Misstatement’.