AUDIT PROCEDURES

ОСВІТНІЙ ЗАХІД: «АУДИТОРСЬКІ ПРОЦЕДУРИ В РИЗИК-ОРІЄНТОВАНОМУ АУДИТІ» АНГЛІЙСЬКОЮ МОВОЮ

● 2,5,9,12,16,19,26,29,30 квітня, 3 травня 2024р. об 11 годині● 40 годин

Вартість: 6500 грн.

ЛЕКТОР: ТЕТЯНА ІЩЕНКО

1. Знижка 20% для повноправних членів ВПГО «Спілка аудиторів України»
2. Знижка 20% від 3-х учасників від компанії

ЯК ПРОХОДИТЬ НАВЧАННЯ

Наше навчання проходить дистанційно з використанням платформи Zoom з 02 квітня по 03 травня щовівторка та щоп'ятниці об 11 годині (по 3 години щодня).

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Кому буде корисний цей захід

● аудиторам;
● асистентам аудиторів.

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Переваги участі у заході

● 30 годин якісного контенту; ● заняття проходить англійською мовою;● наявність практичних прикладів;● роздатковий матеріал;● доступ до занять протягом 1 місяця.

Переглянути 1 заняття безкоштовно

Program:

  • Block 1: Fixed assets

    11. Theory
    1.1. IAS
    1.2. Assertions most at risk
    1.3. Audit procedures by assertions
    Excel practice - how to do audit procedures
    1.1. Lead sheet (processing depreciation report from 1C to reconcile with Trial Balance)
    1.2. PPE roll-forward
    1.3. Detailed testing of additions, disposals and opening balances
    1.4. Physical counting
    1.5. Recalculation if depreciation: for simple cases (on opening balances, additions, disposals) and for complicate cases of repairs)
    1.6. Checking classification of depreciation expenses
    1.7. Testing valuation reports (revaluation surplus and impairment)
    1.8. Testing for classification for investment property
    1.9. Testing capital investments for impairment
    1.10. Checking disclosures for PPE and investment property

  • Block 2: Stocks

    1.1. Assertions most at risk
    1.2. Audit procedures by assertions
    1.3. Lead sheet (processing 1C databases to reconcile with Trial Balance)
    1.4. Documenting stock-take results
    1.5. FIFO test
    1.6. NRV test
    1.7. Stock in transit
    1.8. Calculating Unrealized margin in stock

  • Block 3: Operating expense

    1.1. Assertions most at risk
    1.2. Audit procedures by assertions
    1.3. Lead sheet (processing 1C databases to reconcile with Trial Balance and make analytical procedures)
    1.4. Analytical procedures (comparative summary, structure analytics, monthly analytics)
    1.5. Detailed testing (selection of documents for risky items, selection for confirmations, selection for detailed testing using different methods)
    1.6. Cut-off testing for Opex
    1.7. Test for unrecorded liabilities
    1.8. Disclosures check

  • Block 4: Payroll

    1.1. Assertions most at risk
    1.2. Audit procedures by assertions
    1.3. Lead sheet
    1.4. Recalculation of social charges
    1.5. Recalculation to staff lists
    1.6. Recalculation of UVR
    1.7. Testing of bonuses provision
    1.8. Testing payroll sheets
    1.9. Testing days of unused vacation
    1.10. Checking the classification of Payroll to expenses
    1.11. Checking the disclosures (related party transactions)

  • Block 5: Revenue and Сosts

    1.1. Assertions most at risk
    1.2. Audit evidence on each assertion
    1.3. Lead sheet (processing revenue and stock databases from 1C to reconcile them to Trial Balance and form calculation of gross margin for every stock items for future tests and other sections)
    1.4. Selection for confirmations
    1.5. Analytics (structure analytics and comparative summary on Top customers, product)
    1.6. Detailed analytics (price analytics, monthly analytics)
    1.7. Testing confirmations
    1.8. Cut-off testing
    1.9. Gross margin analytics to identify negative margin
    1.10. Correlation with Costs of sales analytics
    1.11. Structure analytics and comparative summary for Costs of sales
    1.12. Inventory Roll-Forward
    1.13. Selection of stock purchases for confirmations
    1.14. Detailed testing of revenue
    1.15. Checking disclosures

  • Block 6: Loans and Cash

    1.1. Assertions most at risk
    1.2. Audit procedures by assertions for cash, loans, finance lease
    1.3. Lead sheet (reconciliation of balances and finance expenses with Trial Balance)
    1.4. Testing Cash confirmations
    1.5. Testing the translation from foreign currency
    1.6. Recalculation of amortized cost for lease and loans (value, short-term, long-term portion, finance expenses, identification of value or interest rate, considering FOREX)
    1.7. Change of the lease terms - discounting and accounting entries
    1.8. Disclosures check (both for finance cash flows and PPE) Кредиты / Фин Аренда, Cash
    1.1. Assertions most at risk
    1.2. Audit procedures by assertions for cash, loans, finance lease
    1.3. Lead sheet (reconciliation of balances and finance expenses with Trial Balance)
    1.4. Testing Cash confirmations
    1.5. Testing the translation from foreign currency
    1.6. Recalculation of amortized cost for lease and loans (value, short-term, long-term portion, finance expenses, identification of value or interest rate, considering FOREX)
    1.7. Change of the lease terms - discounting and accounting entries
    1.8. Disclosures check (both for finance cash flows and PPE)

  • Block 7: Accounts receivable and Accounts payable

    1.1. Assertions most at risk
    1.2. Audit procedures by assertions
    1.3. Lead sheet (processing 1C databases to reconcile with Trial Balance)
    1.4. Selection for confirmations
    1.5. Testing confirmations
    1.6. Alternative procedures
    1.7. Testing the translation from foreign currency
    1.8. Checking the expected credit losses reserve
    1.9. Accounting entries for movements in ECL reserve
    1.10. Analytics (structure and comparative summary)
    1.11. Disclosures check

  • Block 8: Forex

    1.1. Assertions most at risk
    1.2. Audit procedures by assertions
    1.3. Lead sheet (reconciliation with Trial Balance)
    1.4. Processing 1C databases to recalculate Forex
    1.5. Recalculation of forex
    1.6. Testing orders to purchase foreign currency
    1.7. Classification and disclosure of forex

  • Block 9: Planning

    1.1. Processing Trial Balance (making division by sections, reconciliation with F1-2, Equity Roll-forward)
    1.2. Calculation of materiality
    1.3. Preliminary analytical procedures
    1.4. Summary of audit risks
    1.5. Audit program
    1.6. Interview on business processes (by sections)
    1.7. Documenting the results of interviews

About the lecturer

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Tetiana Ishchenko

CFA Level III candidate, PhD, ACCA Member (since 6/2012), Certified auditorAudit Partner/Management Consultant/Project Manager

  • Significant achievements and rewards

    ACCA: 1th place in Ukraine, 3rd highest mark in the World in P4 Advanced Finance Management (06/2012)
    Olympiads: winner of the University Olympiads from investing (2009) and corporate finances (2008); the winner of the final tour of the Ukrainian Olympiad from economics (2003 – III, 2004 – I place), the regional Olympiads (physics (2002) and economics (2003-2004)), the city Olympiads (physics, mathematics, economics), and numerous school Olympiads from different subjects (1997-2004).
    Conferences: winner of: university conferences in KNEU (5 times), the Ukrainian conference 2008 (the thesis "Foreign direct investments"), the International conference 2008 ("Foreign direct investments", "Assessing the firm's effectiveness")
    Publications: 8 publications in summaries of the scientific works and conference thesis (2005-2010), subjects – assessing the firm’s value and efficiency, investments, economic growth; co-author in writing the encyclopedia “Financial Market of Ukraine” (1/3 part, 200 pages – 2007)
    Grants: twice winner of the Presidential Grant while studying in KNEU (2006-2007), winner of grants provided by Deputy - three times (2002-2004)

  • Industries

    ➢ Audit (12 years in industry including 11 years of project and people management)
    ➢ Consulting (>9 years in industry including >7 years of project and people management)
    ➢ Insurance (8 months in industry, senior in audit, project manager in consulting)
    ➢ Investment banking (>5 year in industry, 1 engagement in reporting)
    ➢ Gaz (20 engagements as audit manager)
    ➢ Retail (8 months in industry, manager in audit engagement, 2 forensic audits, subcontractor in IFRS reporting)
    ➢ Real estate (8 months in industry, 1 month in consulting, 8 months in reporting, manager in 3 audits, 1 consulting engagement)
    ➢ Transportation (5 audits as manager, 2 audits as partner and 1 due diligence as subcontractor company)
    ➢ Building (subcontractor in 2 audit engagements)
    ➢ Non-for-profit organization (1 assurance engagement as subcontractor company)
    ➢ Water production and delivery (8 months in industry)
    ➢ Alumina production (1 engagement as audit manager, 1 due diligence engagement as subcontractor company)
    ➢ Brick production (1 engagement as audit manager)
    ➢ Pharmacy (manager in 2 audits, 2 due diligences, project manager in consulting, subcontractor in 2 AUPs)
    ➢ Other production (1 engagement as junior, 3 - audit manager, subcontractor in 2 forensic audits, 3 audits, 1 due diligence and 3 analysis of bankruptcy)
    ➢ Telecommunications (3 due diligence engagements as subcontractor)
    ➢ Hotels and tourism (1 engagement as audit manager and 1 as senior)
    ➢ Scientific research, nuclear power (1 engagement as audit manager)

Clients for strategy, audit, IFRS reporting, investment modelling

Examples of projects in Ukraine

● Audit, due diligence, fraud investigation increase the transparency of business● Strategy and financial advisory increase the efficiency of business● Investment banking increases the efficiency of financing and investing activities● Outsourcing of CFO and IFRS reporting functions increases the quality of financial information and the efficiency of financial and managerial decisions

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Етапи проходження навчання

1

Реєстрація на сайті

Залиште свою заявку на участь у даному заході та очікуйте листа на вказану електронну адресу з детальним описом подальших дій та рахунком на оплату. 

2

Оплата рахунку та участь у заході

Сплатіть за участь у заході та очікуйте 1 квітня посилання на участь з використанням платформи Zoom.

3

Отримання сертифікату

Протягом тижня з моменту проведення заходу на електронну адресу, вказану при реєстрації, ми направимо сертифікат про проходження даного заходу. Якщо лист так і не дійшов - напишіть нам, ми його обов'язково продублюємо!  

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