Survival Course for Auditors - Impairment
About
Strengthen your technical confidence in auditing impairment under AASB 136 Impairment of Assets with this interactive, on-demand course. Through practical examples, you’ll learn how to identify and assess key risks of material misstatement in impairment testing.
By the end of the course, you’ll be able to recognise common problem areas, raise and consult appropriately on complex issues, and help reduce the risk of materially misstated financial statements arising from the incorrect application of AASB 136.
What You’ll Learn:
- Why impairment of non-financial assets can be materially misstated
- Applying ISA 315, ISA 500, ISA 540 and ISA 620 to impairment audits
- Use of management experts and corporate finance teams
- Auditing omitted or incorrectly performed impairment tests
- Auditing at the incorrect level
- Errors in cash flows and discount rates in VIU models
- Auditing VIU and FVLCD models effectivelyDuration: 2.5 hours
Duration: 2.5 hours
Who Should Attend:
Auditing professionals involved in impairment assessments or aiming to deepen their expertise in applying AASB 136.
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