Auditing - Provisions, Going Concern and Audit Reports

Course Content

The course will cover the following areas:

  • Accounting for and disclosing requirements for provisions
  • Disclosure requirements where there is an increased risk of going concern problems
  • The impact of provisions and going concern issues on risk assessment procedures
  • Suitable audit work to respond to the risks assessed
  • Standard audit report wording and an understanding of when and how this should be changed
  • Practical examples of how to deal with the issues raised
CPD Course
New credit option for 2019

Our training courses credits could provide a more flexible payment option. Call 0116 258 1200 to find out more or visit our credits page.


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