Audit Evidence: Reliability of Evidence

This course can be delivered to your organisation as part of our bespoke Corporate Training Solutions, at your own time and your own convenience. Contact us on kla@kpmg.com.mt or call us on +356 2563 6363 or on +356 9963 6363 for more information on how we can take care of your organisation’s training needs.

Course Description:

This session will focus on the collection of relevant and reliable audit evidence when conducting an audit under ISAs. It will provide an overview of what constitutes sufficient appropriate audit evidence. It will also delve into the process undertaken by the external auditor in designing and performing external confirmation procedures to obtain relevant and reliable audit evidence. Special focus will be devoted to analytical procedures, which includes providing an overview of the Step Model adopted by the external auditor in performing analytical procedures to obtain sufficient appropriate audit evidence.

Target Audience:

This session is relevant to external auditors, individuals who prepare financial statements, and auditing/accounting/finance students.

Learning Outcomes:

The session is aimed at increasing awareness and understanding of the audit evidence for a financial statements audit.

Prerequisites:

A basic understanding of the scope and conduct of an ISA audit.

Venue: Kindly contact us on kla@kpmg.com.mt to indicate your preferred training method; online or in-person.

CPE Hours: This course qualifies for 2.5 hours of Structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of the session.

Trainer:

Daniel Brincat, Director, Audit Services, KPMG in Malta

Daniel Brincat

During his eleven years at KPMG, Daniel has worked on audit clients operating in a wide array of industries, including banking, insurance and gaming. Daniel worked for two months in the financial services audit department of the KPMG Toronto office, where he was part of the audit team of one of the top global insurance companies. Similarly, Daniel was also seconded with KPMG Channel Islands for a six month period, in which he predominantly focused on private equity clients, wealth management clients and investment funds. Today, Daniel is part of the management team of the Private Enterprise Audit Cluster, with his main portfolio including local listed entities and large international groups. Daniel is a fellow member of the Malta Institute of Accountants and obtained a Bachelor of Accountancy (Honours) from the University of Malta.