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Audit of Inventories
Date
20 March 2019
Time
13:30 – 16:45
Venue
Lower Ground (LG), Tower Training Centre, Swatar


Event Overview

Audit of inventories can be a challenging one to audit practitioners. The nature of inventories varies from one entity to another. Hence the considerations that an auditor needs to take into account when assessing the risk of material misstatement varies as well. This session will focus on the audit procedures that an auditor needs to carry out when auditing inventories to obtain sufficient appropriate audit evidence regarding the inventory balance at year-end.
 
Objectives
This session will provide an understanding on how to audit inventories and discuss the typical audit risks associated with inventories.

Speakers
  • Ms Roberta West Falzon is a certified public accountant and holds a practising certificate in auditing. She graduated in Bachelor of Commerce and Bachelor of Accountancy (Hons) Degrees from the University of Malta and is a fellow member of the Malta Institute of Accountants. Roberta was also awarded the ACCA Diploma in International Financial Reporting. She is a senior audit manager at RSM Malta leading several audit assignments for national and international clients operating in different fields. Roberta also delivers technical and professional training.

 

Programme

Registration Time: 13:00
Session Time: 13:30 - 1645 including a 15-minute coffee break 

This session will cover the following:

  • Understanding the client and its environment to consider inherent risks related to inventories.
  • Develop an understanding of the client’s internal control over inventories and cost of sales.
  • Assess the risks of material misstatement and design tests of controls and substantive procedures that test the various assertions related to inventories.

 

Why should delegates attend?
This session will be useful to accountants responsible for auditing inventories and students.
Other Information
CPE Hours: 3 Core
Registration Information
Bookings are to be placed online. Queries should be directed to cpeevents@miamalta.org.

Audit of Inventories

Booking Information

Please ensure that the email address stipulated for each attendee is his or her own personal email address.

Group Discounts: A discount of 21.05% (based on the original price ticket [€190] for members) will be applied if you register 6 or more attendees, from the same company, at the same time, for this event.
Early-bird Discounts: A discount of 0% will be applied if you register till the .

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