About this course
This refresher course is designed to strengthen your understanding of how effective audit planning sets the foundation for a quality audit. It revisits the key requirements of ISA 300 and explains how to develop an audit strategy and plan that align with assessed risks and audit objectives.
Through a combination of reading and video modules, you’ll explore the essential steps of planning — from understanding the entity and its environment to setting materiality levels and coordinating with other auditors. The course also highlights practical approaches, real-world examples, and common challenges faced during the planning phase.
Whether you are a practicing auditor or an accounting professional refreshing your knowledge, this course will help you apply ISA 300 principles confidently in your work and ensure that your audit procedures are well-structured, efficient, and compliant with professional standards.
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 how to:
- identify the fundamentals of audit planning
- apply risk assessment and materiality concepts
- develop and adjust an audit strategy
- coordinate and communicate with other auditors.
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.
