Audit: Quality v Efficiency

This course will consider the balance between audit quality and efficiency and will be illustrated with case studies and examples for your next audit.

Course content

• Pre-audit preparation – is your client ready and can you act for them?
• Staff and partner allocation – round pegs and square holes?
• Planning the audit – why it’s important not to skimp on this
• Performing the audit – don’t forget time to coach more junior staff
• Audit testing – guarding against over-auditing
• Audit documentation – what to document and what not to
• Review of the file – making this efficient
• Next steps – how to implement the above