About this course
This course is designed for audit professionals who want to strengthen their understanding of the standard’s requirements and practical application. It revisits the purpose and scope of ISA 200, focusing on the auditor’s role in providing reasonable assurance, maintaining independence, and applying professional scepticism. Learners will explore how ISA 200 connects with other International Standards on Auditing, address responsibilities related to fraud and error, and review documentation and reporting obligations.
Through a combination of reading materials, engaging video lessons, and interactive quizzes, the course bridges theory with real-world audit scenarios. By the end, you will be equipped to apply ISA 200 principles confidently in your audit work, ensuring compliance with international standards while improving the quality and reliability of your audit outcomes.
ACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.
By completing this course, you will understand:
- the overall purpose and scope of an independent audit
- responsibilities of the auditor under ISA 200
- concepts of professional scepticism and professional judgment
- the ethical framework underpinning audit work
- the role of audit evidence to achieving audit objectives.
Key information
- This refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice.
- The course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding.
- CPD certificate is available upon successful completion of the course.
- Course produced by Learnsignal.
