International Auditing


This certificate offers an introduction to International Standards on Auditing (ISAs). It covers the principles of ISAs through online tuition and objective assessment.


The qualification is ideal for accountants, auditors, professionals working in the auditing profession but not qualified as auditors. If your employees have experience, but no formal qualifications in accounting and auditing, they must definitely apply for this certificate.

The qualification is structured in an accessible and user-friendly way that underlines key information and provides useful summaries. It examines and breaks down specific standards topic-by-topic. There are case studies which are based on real-life examples, many exercises, multiple-choice questions and sample answers for students to test their knowledge with as they progress through the course.

Course objectives

  • To help you understand how ISAs are used around the world
  • To examine the fundamental requirements of ISAs on a standard-by-standard basis
  • To provide guidance on how to use ISAs in practice with the aid of questions, case studies and exercises.


1. Auditing Standards
  • The International Federation of Accountants (IFAC)
  • The International Auditing and Assurance Standards Board (IAASB)
  • The framework of International Standards on Auditing (ISAs)
  • ISAs - what they represent and how they are set.
2. ISA 200, Overall Objectives
  • Overall objectives of an audit of financial statements
  • General principles governing auditors and their work
  • The nature and scope of an audit.
3. ISA 230, Audit Documentation
  • Preparing and retaining documentation
  • Assembly of the final audit file
  • Confidentiality
4. ISA 240, Fraud in an audit of financial statements
  • Fraud in an audit of financial statements
  • Types of fraud and the difference between fraud and error
  • Role of those charged with governance and management in preventing and detecting fraud
  • The limitations of internal controls
  • Ways of recognizing material misstatements
  • Responsibilities of the auditor
  • Substantive procedures
  • Withdrawing from an engagement.
5. Planning
  • ISA 300, Planning an audit of financial statements
  • ISA 315, Understanding the entity and its environment
  • ISAs 320 and 450, Audit materiality and evaluation of misstatements.
  • ISA 570 Going Concern – planning considerations
6. Internal Control and Risk Assessment
  • ISA 265, Communicating deficiencies in internal control to those charged with governance and management
  • ISA 315, Assessing the Risks of Material Misstatements
  • ISA 330 the Auditor’s Responses to Assessed Risks
  • ISA 402, Audit Considerations Relating to an Entity Using a Service Organization.
  • ISA 520 Analytical Procedures.
7. ISA 500, Audit Evidence
  • Identifying sources of evidence
  • Financial statement assertions and distinguishing between the testing of transactions and balances
  • Evaluating evidence collected
  • Procedures for obtaining audit evidence.
8. Audit sampling and substantive procedures
  • ISA 315, Substantive procedures to address the risks of material misstatement
  • ISA 520, Analytical procedures
  • ISA 580, Written representations
  • ISA 570, Audit procedures for Going Concern
9. Specific items (ISA 501 and 505)
  • Physical inventory counting procedures
  • Litigation and claims
  • Segment information
  • Designing and evaluating an external confirmation.
10. Internal Auditing
  • The roles of the internal and external auditors
  • How external auditors assess whether to make use of internal auditors’ work.
11. Reporting
  • ISAs 700, 701, 705,706 and 720, Auditor's report on financial statements
  • ISA 560 Subsequent Events
  • ISA 570 Going Concern.

Course Duration

The course offered is valid for six months and provides complete flexibility for the learner to carry out the course on a self learning mode. However the average time taken for people to complete the course is a period of 25 hours of online self learning.

Course Certification

This course is provided by Association of Chartered Certified Accountants, United Kingdom and is recognized internationally across organizations and provides the required skills and knowledge for application in the era of financial audits and International Standards of Auditing.

Course Fees

The course fees is GBP 175/- which is almost Rs. 18,000/-. You can register for this course by clicking the registration available image on the right of this page.

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