AAP 3 - Audit Finalisation

  • Level: Second year
  • Duration: 2 days
  • 24 & 25 May 2027
  • 22 & 23 November 2027
AAP 3 - Audit Finalisation
Course overview
Providing trainees with an in-depth understanding of all the required finalisation activities including subsequent event reviews, management representations, evaluation of uncorrected misstatements, going concern, reporting and reportable irregularities.  We also cover Independent reviews and how they differ from audits.

What do we cover in this course?

  • Subsequent event reviews
  • Management representation letters
  • Communicating significant deficiencies in internal control
  • Evaluation of uncorrected misstatement
  • Evaluation of going concern
  • Different forms of the audit report
  • Reportable Irregularities
  • Other senior aspects such as quality management and the primary differences between audits and reviews

Graeme O'Reilly

Training course developer and facilitator
ABOUT Graeme
Graeme has been training trainee accountants in the practical application of auditing theory for 30 years.  He is known for his ability to help delegates make sense of what might otherwise be complex topics and is passionate about teaching others.
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