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Materiality and Misstatements in an Audit of Financial Statements
Date
20 March 2018
Time
13:30 – 16:45
Venue
Lower Ground (LG), Tower Training Centre, Swatar


Event Overview

The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework.
 
This session will discuss how the concept of materiality is applied by the auditor both in planning and performing the audit, and in evaluating the effect of identified misstatements on the audit and of uncorrected misstatements, if any, on the financial statements. 

Speakers

Michelle Spiteri Bailey

Michelle is the MIA Technical Manager. She studied Accountancy at the University of Malta and completed her B.A. (Hons) Accountancy. She continued her studies and completed a MBA degree in Finance from the University of Leicester in 2006. She also obtained a specialised Diploma in Shipping Economics and Operations from the Cambridge Academy of Transport in 2010. Michelle has worked as an Auditor for 16 years and for the last 9 years worked as an audit manager with Deloitte, Malta. Michelle started her PhD at the School of Management, University of Leicester in April, 2013 and her PhD research focuses on trust, audit quality and professional scepticism. She is also presently a visiting lecturer at the University of Malta.

Programme

Registration Time: 13.00
Session Time: 13.30 - 16.45 (including a 15-minute coffee break)


Other Information

CPE Hours: 3 Core

Registration Information

Please fill in and sign the registration form available on the MIA website and send it by post together with a cheque, or send it by e-mail together with a proof of payment of the transaction made by bank transfer. Bookings are confirmed upon payment.

Materiality and Misstatements in an Audit of Financial Statements

Booking Information

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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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