ISAs Workshop 2026 (Mandatory Training) 

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

ISAs Workshop 2026 (Mandatory Training)
Theme: Enhancing Audit Quality Through Compliance with ISAs
Date: 9th – 10th September 2025
Venue: Virtual
This is one of the Mandatory training courses for practicing certificate consideration

Overview

The global financial reporting environment is rapidly evolving, placing increased emphasis on transparency, accountability, and compliance. International Standards on Auditing (ISAs), issued by the International Auditing and Assurance Standards Board (IAASB), provides a globally recognized framework that promotes the quality, consistency, and credibility of audit engagements. As stakeholders place greater reliance on audited financial statements, the role of auditors in enhancing confidence in financial reporting and supporting informed decision-making has become increasingly important.

The audit profession continues to evolve in response to an increasingly complex business environment characterized by rapid technological advancements, economic uncertainty, changing regulatory expectations and heightened stakeholder demands. As organizations navigate these challenges, auditors are expected to exercise greater professional skepticism, apply sound professional judgment, and respond effectively to emerging risks while maintaining compliance with auditing standards.

The growing use of Artificial Intelligence (AI), data analytics, and other digital technologies is transforming the audit landscape, creating new opportunities for improving audit effectiveness while also introducing additional risks and considerations. At the same time, increased focus on fraud prevention, business resilience, accounting estimates, going concern assessments and quality management has heightened expectations of auditors and audit firms.

This virtual workshop will provide participants with practical insights into key areas shaping the profession today, including risk assessment, fraud risk management, technology-enabled auditing, auditing accounting estimates and going concern assessments, audit evidence and documentation, audit reporting, quality management, and emerging trends influencing the future of auditing. Through technical presentations, practical case studies, and interactive discussions, participants will enhance their understanding of ISAs and strengthen their ability to deliver high-quality audit engagements.

Key Topics to be Covered

1. Enhancing Audit Quality Through Effective Risk Assessment

• Applying ISA 315 (Revised) in identifying and assessing risks of material misstatement
• Understanding internal controls and significant risks
• Practical challenges and lessons from audit inspections

2. Professional Skepticism and Fraud Risk Management

• Auditor responsibilities under ISA 240
• Identifying fraud indicators and responding to fraud risks
• Strengthening professional judgment and skepticism

3. Technology, Artificial Intelligence and Data Analytics in Auditing

• Leveraging technology to improve audit effectiveness
• Data analytics and technology-enabled audit procedures
• Opportunities and risks associated with AI in auditing

4. Auditing Accounting Estimates and Going Concern Assessments

• Key requirements of ISA 540 (Revised) and ISA 570 (Revised)
• Evaluating management assumptions and judgments
• Addressing uncertainty in today’s business environment

5. Obtaining Audit Evidence and Strengthening Audit Documentation

• Applying the requirements of the ISA 500 series
• Common documentation deficiencies and inspection findings
• Best practices for maintaining high-quality audit files

6. Audit Reporting and Communicating Matters that Matter

• Forming audit opinions under the ISA 700 series
• Key Audit Matters (KAMs) and modified opinions
• Enhancing stakeholder communication through audit reporting

7. Quality Management and Lessons from Audit Inspections

• Practical implementation of ISQM 1 and ISQM 2
• Root causes of audit quality deficiencies
• Building a culture of quality within audit firms

8. Emerging Trends Shaping the Future of Auditing

• Sustainability reporting and assurance developments
• Evolving regulatory expectations
• Future skills and competencies for auditors

Target Audience:

This course will be useful to professionals in the Audit and accounting sector with bias on assurance professionals and specifically:

• Supervisors in external audit, internal audit and compliance
• Mid-level managers looking to enhance their auditing skills
• Individuals responsible for overseeing audits or teams involved in auditing
• Tax Practitioners and Tax Experts
• Financial Controllers and Credit Managers

Continuous Professional Development Units (CPD Units):

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

Cost:

Charges for the training will be Kes 10,000/= which will cover workshop fees, materials, and e-certificates of attendance.

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  to marketing@icpak.com.

We encourage members to regularly visit our website https://www.icpak.com for updates.