THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
International Standard on Auditing (ISA 230) Audit Documentation – Recording
Date: 1st December 2022
This International Standard on Auditing (ISA) deals with the auditor’s responsibility to prepare audit documentation for an audit of financial statements. The auditing standard ISA 230 sets out the documentation requirements for auditors on audit working papers and audit evidence.
The documentation is expected to provide evidence of the basis of the auditor’s conclusions and should be such that an experienced auditor, with no previous connection to the audit assignment will be able to understand the nature, timing and extent of audit procedures performed.
The Institute has organized for a webinar to look at ISA 230 requirements.
Continuous Professional Development Units (CPD Units):
Members of ICPAK and reciprocating professional bodies will be awarded 2 CPD Units upon successfully attending each of the sessions.
Charges for the training will be Kes 2, 000/= which will cover workshop fees, materials, and e-certificates of attendance.
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)