Audit Documentation- ISA 230 Practical Course

THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)

Audit Documentation- ISA 230 Practical Course
Date: 10th -11th September  2025
Venue:  Safari Park Hotel & Casino, Thika Road, Nairobi
Time: 09.00am-04.00pm

Overview

Audit documentation plays a critical role in the quality and integrity of the audit process. According to ISA 230 (Audit Documentation), auditors are required to prepare sufficient and appropriate documentation to support the audit findings, conclusions, and opinions. This documentation serves not only as evidence of the work performed but also as a tool for quality control, supervision, and review.

In today’s increasingly regulated and scrutinized audit environment, the importance of compliant audit documentation cannot be overstated. Auditors are tasked with ensuring that all aspects of their audit are clearly and comprehensively documented and that the work performed aligns with International Standards on Auditing (ISA) and Regulatory requirements.

This ISA 230 Audit Documentation Practical Course is designed to equip auditors, CPAs, and audit practitioners with the knowledge and skills needed to effectively document audit work. Participants will learn how to properly record audit procedures, evidence, and conclusions, and gain a practical understanding of the most up-to-date approaches to audit documentation.

The course is especially relevant in the context of today’s digital transformation in the audit profession, where automation and advanced technologies are increasingly being integrated into audit processes. The course will cover key aspects of Audit documentation, from planning and fieldwork to review and reporting, ensuring that participants are fully equipped to meet both local and global standards of audit documentation.

This practical course will also address the new amendments in Auditing standards related to documentation and provide hands-on exercises to reinforce learning, whether you are working in a large firm or a smaller firm, this practical course will give you the hands-on experience needed to enhance your documentation skills and ensure the quality of your audits. The areas below are going to be covered during the training.

Key Areas to be Covered

1. Introduction to ISA 230
   • Overview of ISA 230 and its importance in the audit process.
   • Key principles of audit documentation: sufficiency, appropriateness, and consistency.
2. Audit Documentation Requirements
   • Understanding the requirements for audit documentation under ISA 230.
   • What constitutes sufficient and appropriate documentation?
3. Audit Workpapers
   • How to create effective and organized audit workpapers.
   • Best practices for documenting audit procedures, findings, and evidence.
4. Documenting Audit Evidence
   • Properly documenting audit evidence to support conclusions.
   • Types of evidence and how to link it to specific audit objectives.
5. Quality Control and Review of Audit Documentation
   • The role of quality control in reviewing audit documentation.
   • Ensuring documentation meets audit standards and regulatory requirements.
6. Audit Documentation in the Digital Age
   • Best practices for documenting audits in a digital environment.
   • Electronic workpapers, cloud storage, and using audit software for documentation.
7. Audit Sampling and Documentation
   • Proper documentation of sampling techniques and results.
   • Documenting the rationale behind sample selection and methodology.
8. Linking Documentation to Audit Risk and Materiality
   • How to link documentation with audit risk assessment and materiality considerations.
   • Ensuring consistency between risk assessments and audit evidence.
9. Retention and Confidentiality of Audit Documentation
   • Legal and regulatory requirements for retention of audit documentation.
   • Ensuring confidentiality and protecting client data.
10. Hands-on Practical Exercises
    • Participants will engage in practical exercises to prepare audit documentation based on real-world scenarios.
    • Application of ISA 230 principles to document audit work in various contexts.
11. Common Pitfalls and Challenges in Audit Documentation
    • Identifying common mistakes in audit documentation and how to avoid them.
    • Addressing challenges such as inadequate documentation or insufficient evidence.
12. Review and Finalization of Audit Documentation
    • Best practices for finalizing and reviewing audit documentation before issuing the audit report.
    • Conducting a final review to ensure compliance with ISA and regulatory standards.

Continuous Professional Development Units (CPD Units):

Members of ICPAK and reciprocating professional bodies will be awarded 10 CPD Units upon successfully attending each of the sessions.

Cost:
Charges for the training will be Kes 18,500/= which will cover course fees, materials, and e-certificates of attendance.

Target Audience:

This course will be useful to all professional Accountants and those aspiring to join the profession

Online Booking:
We call on Seminar participants to note that booking for is available only online at www.icpak.com/events and will close two hours before the training session. Delegates are reminded to note that online booking for training sessions is mandatory. This is available either online at www.icpak.com/events or on the ICPAK Live – A smart phone-based application that is available from google store.

National Industrial Training Authority (NITA) Reimbursement:
The Institute is registered as a trainer with National Industrial Training Authority. The Institute’s registration number is DIT/TRN/47. Participants who are registered levy contributors should apply to NITA for reimbursement of their fees. Please note that this is applicable for Kenyan citizens only and subject to NITA regulations. Remember that to qualify you should apply to NITA for approval prior to the date of the conference. Further details can be obtained from their website (www.nita.go.ke)

Further requests can be channeled to us via telephone calls on +254 719 074 100, or via email at marketing@icpak.com.

We encourage members to regularly visit www.icpak.com  for updates.