The latest Accountancy Live CPD module on audit under FRS 102 focuses on audit processes under the new UK GAAP accounting rules and is presented by our audit expert, Katharine Bagshaw FCA
The 23-minute module covers the following:
- How to deal with the audit implications of the FRS 102 transition including the practice management, audit administration and firm methodology issues that need to be addressed;
- Explain the likely key risk areas for the firm's client base to staff and partners; and
- Explain to clients their responsibility for the transition to FRS 102, the issues to be covered in a plan for that transition, and the need for the firm to maintain its independence during the transition.
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