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Audit evidence & documentation
17 January 2019
13:30 - 17:00
Casa Leone, Floriana 

Contact Person
Anne Marie Gilson
Event Overview

The course explains what constitutes audit evidence in an audit of financial statements in compliance with International Auditing Standards (ISAs), and deals with the auditor's responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor's opinion.

The course will go through specific ISAs that deal with particular aspects of the audit, the audit evidence to be obtained in relation to a particular topic, specific procedures to obtain audit evidence, and the evaluation of whether sufficient appropriate audit evidence has been obtained. 

The course also explains what constitutes the auditor's responsibility according to ISAs to prepare audit documentation for an audit of financial statements that provides evidence of the auditor's basis for a conclusion about the achievement of the overall objectives of the auditor and that the audit was planned and performed in accordance with ISAs and applicable legal and regulatory requirements.


Mark J. Abela

Mark Abela is an accountant and auditor. He spent a number of years as technical director of the Malta Institute of Accountants of which he is also a member. He was directly involved in the transposition of the audit and accounting EU Directives as well as the member state options present in the EU Regulation. He is currently employed with Ernst and Young Malta Limited as a financial accounting and regulatory advisor.

13:30  Welcome Coffee and Registration 
14:00  Audit evidence
15:30  Coffee Break
15:45  Audit documentation 
16:45 Concluding Remarks 
Why should delegates attend?

The course is of interest to auditors engaged in the statutory audit of all types of entities.

Other Information

CPE Hours to be confirmed

Registration Information

Registration Fee Euro 140. Register using this link:

Course: Audit evidence & documentation

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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