This training seeks to promote better audit quality initiatives by Small and Medium Sized Practices (SMPs).

Certainly, there exist many challenges impacting SMPs as these entities operate in an increasingly volatile and uncertain environment. In turn, many questions have arisen regarding the audit quality of the practitioners concerned.

This module seeks to provide participants with an understanding of the challenges and issues noted in SMPs, some discussions on ISQM 1 related matters for SMPs, plus coverage of the requirements of selected ISAs (in this session, being ISA 540 and ISA 315)