Audit Evidence: Reliability of Evidence
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.
This session is relevant to external auditors, preparers of financial statements and auditing/accounting/finance students.
The session is aimed at increasing awareness and understanding of the audit evidence for a financial statements audit.
A basic understanding of the scope and conduct of an ISA audit.
Time: 14:00 – 16:45 (including 15 minutes break)
Venue: Live online session – details of how to join the meeting will be sent once registration is complete
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.
Daniel Brincat, Associate Director, Audit Services, KPMG in Malta
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.
Melissa Mercieca, Senior Manager, Audit Services, KPMG in Malta
Melissa Mercieca is a Certified Public Accountant and Registered Auditor forming part of the Audit team at KPMG Malta, having the role of Senior Manager. She has graduated from the University of Malta after completing the Bachelor of Accountancy (Honours) Degree in 2013 while also holding a Bachelor of Commerce degree in Management. Melissa has kicked off her career with KPMG eight years ago in audit and has since gained experience in auditing a variety of clients from different industries. Since 2016, Melissa has formed part of a specialised team auditing iGaming and technology related clients.
Marika Azzopardi, Manager, Audit Services, KPMG in Malta
Marika Azzopardi is part of the Insurance Audit Cluster at KPMG in Malta. Having joined the firm in 2013, she has gained significant experience on International Standards on Auditing. Marika manages audit engagements and also forms part of the Coaching Team at KPMG in Malta, allowing her to develop an eye for detail in applying auditing standards. Marika keeps her knowledge current by researching new areas for sharing with colleagues during training and technical sessions. She holds a Bachelor of Commerce in Insurance with Honours, and completed her ACCA qualification in 2016.
Kindly note that this session entitles the attendee to 2.5 KPMG Loyalty Rewards. After collecting 60 Loyalty Rewards, attendees will be entitled to a free CPE session of their choosing. Visit our Loyalty Rewards page to learn more.
Moreover, for every three courses booked from our KPMG Learning Suites, attendees receive a discount voucher of 40% to be redeemed on their next course purchased from any Learning Suite!
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- Guided Learning 2.5 hours
- Language English
- Assessments Not Applicable