F/S audits are conducted for the purpose of expressing an opinion on the fairness of the financial statements in so far as they reflect the entity's financial position, performance and cash flows. The financial statements are said to be presented fairly when they are free from material misstatements, whether caused by fraud or error. However, detecting material misstatements in the financial statements is not an easy task. The auditor must perform procedures in the various stages of the audit - from audit planning to performing risk assessments, and further audit procedures. Auditors should have a sufficient knowledge of the client entity and its environment to be able to plan the audit and perform risk assessments. The result of the risk assessments will be the basis for designing appropriate further audit procedures. This webinar focuses on audit planning and risk assessments in financial statement audits of small entities.
Accreditation No. ACC-2009-001-5026
Registration Fee:
P375 for PICPA MIGs
P500 for Non-MIGS
Please deposit your payment to: PICPA-Davao Chapter
PNB: 4087-70004774
Bank of Commerce: 022-00-000047-1
GCASH 0968-721-2872
Please email your proof of payment to picpadavao@yahoo.com