Course Details

In this session we look at the revised ISA 240 on Fraud and the ISA 315 on assessing risks. Both of these ISAs are applicable for December 2022 year ends, so it is vital that auditors are aware of the changes and are making these evident on audit files. Lindsay Webber covers the following during the session:


•          ISA 240 

o          Planning and risk assessment

o          Audit evidence and documentation

o          Concluding on fraud

•          ISA 315

o          Risk spectrum and risk assessment

o          Documentation

CPD Club

Enjoy all of the premium features of the ultimate resource for the UK Accounting Community.

CPD Course Speaker

OmniPro Practice Support

Lindsay Webber

As a member of our Practice Support team, Lindsay’s focus is on helping practices achieve on-going best practice compliance, providing in-house training, technical assistance, and file reviews.

Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. Altogether, she has over six years external audit experience along with over six years academic experience specialising in Audit and Financial Accounting. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.

Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University and graduated with distinction from the MBA course at Trinity College Dublin. She is currently working towards a Diploma in Forensic Accounting through Chartered Accountants Ireland.