About Course

Practical External Audit Execution is a fully practical training program designed to teach participants how to perform an external audit step-by-step — not theory.
Using International Standards on Auditing (ISA), real documentation, sampling tools, and audit working papers, students will learn how to plan, assess risks, test controls, perform substantive procedures, and complete an audit file professionally.

This course equips participants with the skills needed to work confidently in audit firms, NGOs, SMEs, corporates, and donor-funded organizations.

What Will You Learn?

  • Plan an external audit using ISA standards
  • Perform risk assessment and identify material misstatements
  • Prepare an audit strategy and audit planning file
  • Execute substantive tests and tests of controls
  • Complete audit documentation and working papers
  • Draft different types of audit reports (ISA 700 series)
  • Build a full audit file from planning → execution → reporting

Course Content

Module 1: Understanding ISA & Audit Workflow (ISA 200 Series)

Module 2: Client Acceptance & Engagement Letter (ISA 210)

Module 3: Audit Planning (ISA 300)

Module 4: Risk Assessment (ISA 315)

Module 5: Substantive Testing & Sampling (ISA 330, ISA 530)

Module 6: Tests of Controls (ISA 330)

Module 7: Concluding the Audit (ISA 540–580)

Module 8: Audit Report Writing (ISA 700 Series)

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