Thursday 11 May 2023


12:00 pm


1.5 CPD Hours

Session Topic

Determining the audit responses to assessed risks

Much attention lately has been rightly focused on the revised ASA 315 Identifying and Assessing the Risks of Material Misstatement, but the story does not end there.  The inter-related standard ASA 330 The Auditor’s Responses to Assessed Risk and its consequential amendments arising from ASA 315 also need to be understood.

This session will cover:

  • Overall responses to assessed risks
  • Audit procedures responsive to the assessed risks of material misstatement at the assertion level
  • Adequacy of presentation disclosures of a financial report
  • Evaluating the sufficiency and appropriateness of audit evidence, and
  • Documentation.
$360.00 Buy GAAPinar
Book 4 GAAPinars & get one free

This session is presented by:

Chanelle Pienaar

Principal | Audit Assist

Chanelle is an accomplished Chartered Accountant with more than 20 years’ experience as an auditor in a wide variety of Financial Audit and Audit Quality Control projects. Chanelle has abroad range of experience covering Financial Statement Audits, Audit Quality Control Reviews, Trust Account Audits and AASB implementation Advice & Assistance.

Chanelle has strong technical knowledge and enthusiastic training style ensures that all participants, from the graduate to the partner, receive maximum value from each training session.

Colin Parker

Principal | GAAP Consulting | Financial Reporting Expert

Colin, Principal of GAAP Consulting, is an expert in financial reporting, auditing and related governance issues, and was previously a member of the Australian Accounting Standards Board.

He has conducted many independent expert and consulting experts reports on professional negligence, and accounting and auditing standards. He is the team leader advisory and litigation services and adviser to GAAP Training and Reportfraud.