Clarity ISAs – What do practitioners need to do?
International Standards on Auditing (ISAs) have been completely revised and, in some cases, redrafted. The aim of the Clarity ISA programme is to enable audit practitioners to apply the clarified ISAs proficiently on their engagements. The final suite of clarity standards comprises 36 ISAs and a clarified International Standard on Quality Control (ISQC 1). Clarity ISAs are effective for audits of accounting periods beginning on or after 15 December 2009, while ISQC 1 is effective as at 15 December 2009.
This programme is scheduled to run over a series of three 3 hour sessions and strives to inform participants about key changes; helps practitioners understand what these changes will mean in practice and the extent of their impact on their work. Throughout the programme we will also discuss how best to undertake an audit that complies with the revised standards.
Although we encourage attendance to all 3 sessions, attendance to specific Clarity ISA sessions is also possible. The session ‘’ The audit report – Am I giving a true and fair view?’’ further complements this series.
| Category: | Audit |
| Competency: | Core |
| Date: | 21 and 28 October and 4 November 2010 |
| Duration: | 3 hours per session |
| Time: | 1400hrs – 1730hrs |
| Venue: | PwC Academy, Mill Street Qormi |
| Fee: | €40 per session (Registrants attending these 3 modules and the session on 12 November will benefit from a discounted price of €145) |
