Thursday 20 April 2023


12:00 pm


1.5 CPD Hours

Session Topic

Planning the 2023 audit

Good planning is the bedrock of a good audit. Every reporting season has its own unique audit risks and challenges.

Auditors are still coming to grips with the substantially revised ASA 315 Identifying and Assessing the Risks of Material Misstatement. A prior year’s audit plan can’t simply be rolled-over – audit risks change with business and regulatory environments. This session will focus on them – and how to handle them.

The session will:

  • Describe how your audit planning needs to change to incorporate the revised ASA 315
  • Lessons as at 31 December from test driving ASA 315, and
  • Identify significant audit risks based on financial-reporting and auditing deficiencies identified by ASIC and other regulators.
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This session is presented by:

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.


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.