This course builds on the topics covered in Introduction to Audit and aims to ensure that attendees can complete whole sections of an audit file with confidence and address, and deal with key audit problems as they arise. The course covers the following topics:

• The need to obtain evidence that is sufficient and appropriate without being inefficient;
• Auditing the key Balance Sheet sections, including debtors and creditors;
• Undertaking analytical procedures effectively;
• Interpreting the results of audit tests and identifying the consequences of errors identified;
• The auditor’s duties regarding fraud and error and laws and regulations;
• An overview of the legislation and terminology specific to different audit sectors (companies, charities, academies);
• How risk and audit approach may change depending on the type of client audited
• The importance of completing work to a high level – what happens if things go wrong.

Andrew is the Training Director of the HAT Group of Accountants. He lectures extensively on auditing and financial reporting areas, including SRA assignments, for a wide range of firms and levels of staff. His courses are known for their clear explanations of technical areas. Andrew also draws upon his practical experience of conducting quality control file reviews on audits and client money assignments to ensure his courses focus on practical issues.