Audit (ISA) Update and Refresher

24 June 2026

Webinar: 10:00 AM - 12:00 PM BST

The session focuses on updates to ISA 240 (fraud) and ISA 570 (going concern) in the international version of ISAs. ISA 240 emphasises consistent fraud risk assessment, professional skepticism, and detailed risk assessments. It requires auditors to document fraud assessments and understand control environments, including whistleblower programs. ISA 570 strengthens auditor responsibilities, mandates a 12-month assessment period, and requires auditors to test management's future plans. The session also highlights minor amendments to ISA 700 on using experts and upcoming projects on audit evidence and technology.

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