by Ollie Garrod

• ISAs (UK)
• ISQMs (UK)
• Ethics

by Ollie Garrod

• Audit exemptions 
• Voluntary audits 
• Reasonable assurance 
• Registered auditors 

by Ollie Garrod

• Inherent
• Control
• Detection 
• Audit risk 

by Lizzie Morris

• ISA (UK) 220 and ISQM (UK) 1
• Firm-wide quality management 
• Engagement level quality management 

by Ollie Garrod

• Extent
• Form and content
• Retention
• Issues and risks

by Ollie Garrod

• Definition
• When to apply
• How to apply
• Common pitfalls

by Ollie Garrod

• Fraud vs error
• Responsibilities of the auditor
• Identification of fraud
• Unable to continue the engagement.

by Dave Rowley

• Definition and background 
• Use within the audit 
• Risks associated with ATTs 
• Current issues and developments 

by Dave Rowley

• Audit quality - background
• Engagement quality reviews (EQR)
• Other internal reviews
• External and other reviews

by Lizzie Morris

• The permanent file 
• Information and documentation