Audit of Related Parties, Going Concern, Subsequent Events and Completion Procedures

Professional and technical competency is one of the corner stone
of the audit profession. As adequate job knowledge is vital for any
audit staff to perform their task effectively and efficiently,
professional accounting bodies have made professional
competency mandatory for its members. Auditing standards and
auditing manuals have also provided guidance for auditors to
perform their audit in a proper manner.


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