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- Applying ISAE 3000 (Revised) - micro course
$177.27
Description
This micro course is designed to be your first step in providing assurance on your client's subject matter, that is not historical financial information. It will help you to understand the most important standard in this area (ISAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information), how to apply it, and the steps needed to complete an assurance engagement.
Throughout this micro course, you will explore assurance engagements for a range of different types of organisations with varying types of subject matter.
Note: Concepts and activities in this course are equally applicable to those using ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information in Australia, and ISAE (NZ) 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information (Revised) in New Zealand. Specific local requirements are highlighted in the micro course where they arise.
Benefits of attending this micro course include:
- Broaden assurance practitioners' skill set beyond audits of financial statements.
- Increase value that assurance practitioners can add by providing a wider range of assurance services to their clients.
- Build future-focused capability in the assurance space – the ability to apply this standard is an essential skill for those wishing to branch out into providing different types of assurance services, including for example, sustainability assurance.
By attending this micro course, you’ll be able to:
- Identify the relevant standard for an assurance engagement, and whether a more specific standard is applicable
- Determine whether the preconditions of the engagement are met, to enable agreeing the terms of the engagement with the engaging party
- Determine whether the level of assurance required for the engagement is reasonable or limited
- Apply ISAE 3000 (Revised) to an assurance engagement
- Evaluate the subject matter, criteria, materiality and risks of material misstatement in an assurance engagement
- Perform testing procedures to respond to identified risks
- Create a written report containing an assurance conclusion on the underlying subject matter
Learn more about micro courses or explore other available topics.