Registration Time: 09:00
Sessions Time: 09:15 - 12:30  including a 15-minute break
Speaker: Mr John Debattista 
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

ISA 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement, has been revised to include a more robust and consistent risk identification and assessment, a crucial and fundamental part of our planning section. The revised standard sets out clarified and enhanced requirements, and enhanced application material, to support the auditor’s risk assessment process, intended to support more focused responses to the auditor’s risk assessment in accordance with ISA 330, The Auditor’s Responses to Assessed Risks. ISA 315 (Revised 2019) was approved at the September 2019 International Auditing and Assurance Standards Board (IAASB) meeting and is effective for audits of financial statements for periods beginning on or after 15 December 2021.

Topics on the agenda

• Risk Assessment Procedures and Related Activities

• Understanding the Entity and Its Environment and the Entity's System of Internal Control

• Identifying and Assessing the Risks of Material Misstatement

• Documentation

Why is the session of relevance to our members?

Planning is paramount for auditors. The revisions to ISA 315 and other ISAs will have an impact on our planning procedures. During this session we will delve into those areas which will most likely be impacted by these changes.

Target Audience

Qualified and practicing Auditors and students working in audit.

Speaker's Profile

John Debattista is a Certified Public Accountant and Registered Auditor. John is one of the founding partners at Zampa Debattista and heads the Audit and Assurance function and the firm’s IFRS Advisory Technical team.
John lectures the Corporate modules at the final stages of the ACCA and ACA course for the ICAEW, Institute Chartered of Accountants for England and Wales. John is also a speaker in various audit and accounting seminars delivered by a number of institutes in Malta. He also lectures the Diploma in IFRS (DipIFR).
John sits on a number of MIA committees namely, the audit, financial reporting and SMP committees.

EVENT CPE COMPETENCES

3 Hours Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.