BAP 1 - Introduction to Auditing

  • Level: First year
  • Duration: 2 days
  • 15 & 16 February 2027
BAP 1 - Introduction to Auditing
Course overview
Providing new trainees with an understanding of some of the fundamental principles that are so essential to auditing, including the financial statement assertions, the concept of direction testing, and basic transaction testing on purchases, wages, and revenue.

What do we cover in this course?

  • Defining what an audit is
  • Understanding what happens when an audit goes wrong
  • Understanding the financial statement assertions
  • Understanding the concept of directional testing and how to apply this to achieve audit efficiency
  • Understanding the different forms of evidence and when they are required
  • Performing tests of detail on the purchases class of transaction
  • Performing tests of detail on the payroll class of transaction
  • Performing tests of detail on the revenue class of transaction

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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