Auditing Complex Areas - Pension Liabilities, Deferred Tax and the Recent ISA Revisions

On completion of the course, participants will be equipped with the skills needed to tackle more complex audit areas. 

The content will include looking at areas that are typically more complex, involve the application of judgement and could require specialist input, such as defined benefit pension schemes, deferred tax and other key accounting estimates.  The course will consider the use of experts and wider ISA compliance for these areas, as well as reviewing recent ISA updates and reviewing the challenges we have seen in implementing these.