International Standards on Auditing Training Course

Name: International Standards on Auditing Practical Application Course
Availability: InStock

Apply ISA requirements from engagement acceptance and risk assessment through evidence, opinion, reporting, and audit-file completion.

International Standards on Auditing Training Course

At a glance

Duration: 12 days
Format: Classroom
Cities: Milan, Abu Dhabi, Paris, Amsterdam, Zanzibar, Barcelona and more
Next session: 12 – 23 October 2026, Milan
Average fee: 9,900 €

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International Standards on Auditing Practical Application Course

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Overview

International Standards on Auditing Practical Application Course is a ten-day course for audit and assurance professionals who leave with an ISA Audit Application File. The course turns International Standards on Auditing into a traceable financial statement audit process covering acceptance, planning, materiality, risk assessment, audit responses, evidence, sampling, estimates, going concern, use of others, completion, opinion, reporting, and documentation. Agile Leaders Training Center delivers this course on practical ISA application.

Who Should Attend

External audit functions responsible for financial statement audit engagements
Audit supervision functions responsible for planning, review, and engagement quality
Assurance functions responsible for evidence evaluation and reporting
Finance functions responsible for preparing audit support and responding to findings
Internal audit functions requiring a clear distinction between ISA and internal audit standards

The course assumes participants already perform, support, or review audit procedures and leaves out introductory accounting and internal audit methodology.

Departments and Industries

The course supports ISA financial statement audit work across corporate, institutional, and professional-service environments.

External audit and assurance practices
Finance, controllership, and financial reporting departments
Banking, insurance, and investment organizations
Manufacturing, energy, and infrastructure entities
Healthcare, education, and service institutions

Learning Objectives

By the end of this course, participants will be able to:

Apply ISA requirements across an audit engagement
Build audit strategy, materiality, and risk documentation
Analyze assessed risks and design audit responses
Evaluate audit evidence, sampling, estimates, and going concern
Use completion procedures to form an audit opinion
Build a supported auditor report and ISA audit file

Course Agenda

Day 1: ISA Engagement Foundations

International Standards on Auditing Architecture Map
Financial Statement Audit versus Internal Audit Boundary
ISA 200 Audit Objectives and Responsibility Matrix
Professional Skepticism Decision Record
Engagement Quality Responsibility Map

Day 2: Acceptance and Audit Strategy

ISA 210 Engagement Acceptance Checklist
Terms of Engagement Review Record
ISA 300 Overall Audit Strategy Canvas
Audit Team Direction and Supervision Plan
Engagement Timeline and Milestone Board

Day 3: Materiality and Risk Assessment

ISA 320 Materiality Calculation Worksheet
Performance Materiality Decision Log
ISA 315 Entity and Environment Profile
Risk of Material Misstatement Register
Significant Risk Identification Criteria

Day 4: Internal Control and Audit Responses

Relevant Control Understanding Template
Walkthrough Procedure and Evidence Record
Control Design and Implementation Assessment
ISA 330 Risk Response Matrix
Tests of Controls and Substantive Procedure Plan

Day 5: Audit Evidence and Documentation

ISA 500 Evidence Sufficiency and Appropriateness Test
Management Assertion to Procedure Matrix
External Confirmation Control Sheet
Analytical Procedure Expectation Model
Audit Documentation Review Checklist

Day 6: Sampling and Selected Items

ISA 530 Audit Sampling Design Sheet
Population, Sampling Unit, and Selection Method
Sample Deviation and Misstatement Evaluation
Inventory Observation Procedure Record
Opening Balance and Comparative Information Checklist

Day 7: Estimates Related Parties and Events

ISA 540 Accounting Estimate Risk Assessment
Estimation Uncertainty and Bias Evaluation
Related Party Identification and Response Matrix
Subsequent Events Review Procedure
Written Representation Assessment Checklist

Day 8: Going Concern and Work of Others

ISA 570 Going Concern Assessment File
Management Forecast Challenge Method
Material Uncertainty Reporting Decision
Internal Auditor Work Use Assessment
Expert Competence and Objectivity Evaluation

Day 9: Completion Opinion and Reporting

Uncorrected Misstatement Evaluation Schedule
Audit Completion and Subsequent Review Checklist
ISA 700 Opinion Formation Decision Tree
Modified Opinion Evaluation Matrix
Key Audit Matter and Other Information Analysis

Day 10: ISA Engagement Application Practice

Suggested Exercise: Acceptance and Strategy File
Suggested Exercise: Materiality, Risk, and Response Design
Suggested Exercise: Evidence, Sampling, and Estimate Review
Suggested Exercise: Completion, Opinion, and Report Drafting
Capstone Exercise: ISA Audit Application File

Practical Exercises

The course uses suggested activities to connect practical ISA application with financial statement audit judgments.

Suggested activity: build materiality and risk documentation for a manufacturing audit.
Suggested activity: design evidence and sampling procedures for a financial-services process.
Suggested activity: evaluate an estimate, a going-concern scenario, and the work of an expert.
Suggested activity: resolve completion issues and draft an auditor report for a service entity.

FAQs

Who suits International Standards on Auditing training, and what does it assume?

International Standards on Auditing training suits professionals who already perform, support, or review audit procedures and need an intermediate application method.

How does ISA training differ from internal audit standards training?

ISA training addresses financial statement audit engagements, evidence, opinions, and external auditor reports, while internal audit standards training addresses the governance and delivery of internal assurance and advisory work.

How does an ISA audit link risk assessment to audit evidence?

An ISA audit links identified and assessed risks to planned control tests or substantive procedures, then evaluates whether the resulting evidence is sufficient and appropriate.

What belongs in an ISA audit file?

An ISA audit file records acceptance, strategy, materiality, risks, responses, procedures, evidence, judgments, review, completion, opinion, and reporting support.

How is an audit opinion formed under ISA?

An audit opinion is formed by evaluating obtained evidence, uncorrected misstatements, presentation, disclosures, going concern, completion matters, and whether modification or additional reporting is required.

Conclusion

Participants leave with an ISA Audit Application File containing acceptance, planning, risk, response, evidence, sampling, estimate, completion, opinion, and reporting records. The file changes disconnected audit tasks into a traceable engagement process. It provides a working basis for supervision, review, judgment, and supported reporting.

credits: 5 credit per day

Course Mode: full-time

Provider: Agile Leaders Training Center

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Showing 1-20 of 74 events

Location	Dates	Duration	Mode	Price
Milan	Week 42, 2026 12 – 23 October 2026	12 Days	Onsite	€10,000
Abu Dhabi	Week 43, 2026 19 – 30 October 2026	12 Days	Onsite	€8,000
Paris	Week 44, 2026 26 October – 6 November 2026	12 Days	Onsite	€10,000
Amsterdam	Week 44, 2026 26 October – 6 November 2026	12 Days	Onsite	€10,000
Zanzibar	Week 44, 2026 1 – 12 November 2026	12 Days	Onsite	€9,000
Barcelona	Week 45, 2026 2 – 13 November 2026	12 Days	Onsite	€10,000
Trabzon	Week 45, 2026 8 – 19 November 2026	12 Days	Onsite	€10,000
Munich	Week 47, 2026 16 – 27 November 2026	12 Days	Onsite	€10,000
Vienna	Week 48, 2026 23 November – 4 December 2026	12 Days	Onsite	€10,000
Muscat	Week 48, 2026 29 November – 10 December 2026	12 Days	Onsite	€11,400
London	Week 49, 2026 30 November – 11 December 2026	12 Days	Onsite	€10,000
Marbella	Week 49, 2026 6 – 17 December 2026	12 Days	Onsite	€10,000
Kuala Lumpur	Week 50, 2026 7 – 18 December 2026	12 Days	Onsite	€9,000
Prague	Week 51, 2026 14 – 25 December 2026	12 Days	Onsite	€10,000
San Diego	Week 52, 2026 21 December 2026 – 1 January 2027	12 Days	Onsite	€28,000
Tokyo	Week 53, 2026 28 December 2026 – 8 January 2027	12 Days	Onsite	€15,000
Manama	Week 53, 2027 3 – 14 January 2027	12 Days	Onsite	€8,000
London	Week 02, 2027 11 – 22 January 2027	12 Days	Onsite	€10,000
Milan	Week 02, 2027 11 – 22 January 2027	12 Days	Onsite	€10,000
Abu Dhabi	Week 03, 2027 18 – 29 January 2027	12 Days	Onsite	€8,000

Frequently asked questions

What does this course cover?

OverviewInternational Standards on Auditing Practical Application Course is a ten-day course for audit and assurance professionals who leave with an ISA Audit Application File. The course turns International Standards on Auditing into a traceable financial statement audit process covering acceptance, planning, materiality, risk assessment, audit responses…

Are training dates available?

Yes. Available dates and destinations are listed in the course dates section on this page.

How can I register?

Choose an available date on this page and complete the registration form, or send a programme enquiry.

Can I download the course brochure?

Yes. Use the brochure download link provided on this page.

International Standards on Auditing Training Course