Thursday 28 April 2022


12:00 pm


1.5 CPD Hours

Session Topic

Key lessons in applying the audit risk standard

It’s the engine room of a financial-statement audit – ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment.  Recent audit and financial-reporting inspection results and cases reveal shortcomings in its application.

It’s timely to revisit the fundamental requirements – risk-assessment procedures, understanding of an entity’s circumstances and internal control, approaching the risks of material misstatement and what to document – to ensure appropriate understanding and application.

This session will also be a basis for understanding significant revisions that come into play later this year.

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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.