Addressing Common File Review Issues

The course provides practical guidance on a number of key areas on which we need to focus in order to achieve quality and avoid the common pitfalls we see reported by regulators and file reviewers on a regular basis. As well as considering the technical aspects, the course will also examine some of the project management aspects of an engagement which are vital in achieving quality and efficiency. Content will include:

Audit quality issues

  • Risk linkage and client understanding
  • Analytical procedures as substantive evidence - what ISA 520 requires
  • Audit sampling - avoiding the pitfalls
  • Recording the evidence
  • Understanding materiality

Accounts compilation

  • Getting the documentation right
  • Work on accounts disclosures
  • Picking up issues with going concern
  • Subsequent events flagging

Project management issues

  • Planning for completion
  • Planning ahead for effective review
  • Getting the accounts right


David Smith


Monday 10 September 2018 1.30 PM - 3.30 PM


Windmill Hotel, Coventry

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To book a course please email us at or call us on 0116 258 1224.