Lebanese Association of Certified Public Accountants
Exams' Program 2018
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.
Audit and Assurance Engagements
ISA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
General principles governing auditors and their work - Corporate Governance
The nature and scope of an audit.
Professional Code of Ethics
ISA 210 - Agreeing the Terms of Audit Engagements
ISA 230 - Audit Documentation
Preparing and retaining documentation.
Assembly of the final audit file.
ISA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
ISA 300 - Planning an audit of financial statements
ISA 320 - Materiality in Planning and Performing an Audit
ISA 450 - Evaluation of Misstatements Identified during the Audit
Communication, Internal Control and Risk Assessment
ISA 260 - Communication with Those Charged with Governance
ISA 265 - Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
ISA 315 - Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
ISA 402 - Audit considerations relating to an entity using a service organization.
ISA 500 - Audit Evidence
ISA 501 - Audit Evidence—Specific Considerations for Selected Items
ISA 505 - External Confirmations
ISA 520 - Analytical procedures
ISA 530 - Audit Sampling.
ISA 580 - Written representations
ISA 610 - Using the Work of Internal Auditors
ISA 700 - Forming an Opinion and Reporting on Financial Statements
ISA 705 - Modifications to the Opinion in the Independent Auditor’s Report
ISA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
ISA 570 - Going Concern.