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in your organisation\u003C\u002Fli>\n\u003C\u002Ful>","\u003Cp>By the end of this programme, participants will be able to:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>Explain the types of audit and the objectives of a financial statement audit\u003C\u002Fli>\n\u003Cli>Assess risks of material misstatement at financial statement and assertion level\u003C\u002Fli>\n\u003Cli>Determine overall and performance materiality and justify the judgements made\u003C\u002Fli>\n\u003Cli>Design an audit plan that combines tests of controls and substantive procedures\u003C\u002Fli>\n\u003Cli>Obtain and evaluate evidence over revenue, purchases, payroll, assets and liabilities\u003C\u002Fli>\n\u003Cli>Apply analytical procedures and audit sampling appropriately\u003C\u002Fli>\n\u003Cli>Test journal entries and the completeness and accuracy of system-generated reports\u003C\u002Fli>\n\u003Cli>Identify fraud risk factors and design responses to the risk of management override\u003C\u002Fli>\n\u003Cli>Evaluate misstatements and their effect on the audit conclusion\u003C\u002Fli>\n\u003Cli>Prepare clear audit documentation and communicate findings to management and those charged with governance\u003C\u002Fli>\n\u003C\u002Ful>","\u003Cul>\n\u003Cli>\u003Cstrong>Internal auditors:\u003C\u002Fstrong> auditors and senior auditors who review financial data and reporting\u003C\u002Fli>\n\u003Cli>\u003Cstrong>External auditors:\u003C\u002Fstrong> audit associates and seniors in audit firms\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Public sector auditors:\u003C\u002Fstrong> financial auditors in supreme audit institutions and government audit units\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Finance professionals:\u003C\u002Fstrong> accountants, financial controllers and reporting staff who prepare or review financial statements\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Compliance and review staff\u003C\u002Fstrong> responsible for financial controls and reporting quality\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>Participants should have a sound understanding of accounting and some practical experience of audit or financial reporting. The programme is not designed as an exam preparation course for any professional certification.\u003C\u002Fp>","\u003Cul>\n\u003Cli>Risk assessment for financial statement audits\u003C\u002Fli>\n\u003Cli>Materiality determination\u003C\u002Fli>\n\u003Cli>Audit planning and response design\u003C\u002Fli>\n\u003Cli>Substantive testing of key account areas\u003C\u002Fli>\n\u003Cli>Analytical procedures and audit sampling\u003C\u002Fli>\n\u003Cli>Journal entry testing and data reliability\u003C\u002Fli>\n\u003Cli>Fraud risk assessment and response\u003C\u002Fli>\n\u003Cli>Evaluation of misstatements\u003C\u002Fli>\n\u003Cli>Audit documentation and reporting\u003C\u002Fli>\n\u003C\u002Ful>","\u003Cp>Errors and misstatements in financial reports usually start in the underlying data: unsupported journal entries, weak cut-off, poor estimates and revenue or expenditure recorded in the wrong period. This programme gives auditors and finance professionals a structured, risk-based approach to auditing financial data and financial statements, from planning and materiality to evidence, fraud risk and reporting.\u003C\u002Fp>","\u003Cp>Financial statements are produced from thousands of transactions, manual adjustments and management judgements. Audit teams under time pressure often test what is easy rather than what is risky, rely on system reports without checking their completeness, and treat fraud risk as a standard paragraph rather than a real consideration. The result can be misstatements that go unnoticed, or audit files that cannot show why the conclusions were reached.\u003C\u002Fp>\n\u003Cp>This programme follows the audit of financial data from planning to opinion. It moves through five stages: understanding the entity and assessing risk, setting materiality and planning the response, gathering evidence over key account areas, addressing fraud risk and management override, and evaluating results and reporting. Throughout, it connects the figures in the financial statements to the systems and data that produce them.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>Built on recognised practice.\u003C\u002Fstrong> The programme references the International Standards on Auditing issued by the IAASB, in particular ISA 315 (Revised 2019) on risk assessment, ISA 320 on materiality, ISA 330 on responses to assessed risks, ISA 500 on audit evidence, ISA 520 on analytical procedures, ISA 530 on sampling, the revised ISA 240 on fraud and ISA 700 on reporting, together with IFRS Accounting Standards, IPSAS for public sector entities and the COSO Internal Control Integrated Framework.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>Decisions this programme improves.\u003C\u002Fstrong> Which account balances and assertions carry significant risk; what level of materiality to set and why; when to rely on controls and when to test substantively; how much evidence is enough; how to respond to indicators of fraud; and whether identified misstatements affect the audit conclusion or report.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>How it is delivered.\u003C\u002Fstrong> Twenty hours across five sessions, built around one running case: the year-end audit of an organisation's revenue, purchases, payroll, fixed assets and journals. Participants assess risks, set materiality, design procedures, analyse ledger data in a spreadsheet, evaluate misstatements and draft key reporting communications.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>In-house option.\u003C\u002Fstrong> For organisations, the programme can be tailored to your own reporting framework, chart of accounts, systems and audit methodology, and delivered for internal audit, external audit and finance teams in the public or private sector.\u003C\u002Fp>","Training Program","Basic to 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courses in Amsterdam Netherlands","Training courses in Amsterdam, Netherlands","\u003Cp dir=\"ltr\" style=\"text-align: left;\">Explore professional training in Amsterdam across Elite Academy’s full range of disciplines. The city’s position as an international business hub known for openness, efficient working practices and a strong multinational outlook makes it an attractive international setting for scheduled courses and programs arranged to your preferred topic and dates.\u003C\u002Fp>","\u003Cp dir=\"ltr\" style=\"text-align: left;\">Elite Academy can deliver its full range of professional training programs in Amsterdam, Netherlands. Because the city is an international business hub known for openness, efficient working practices and a strong multinational outlook, it provides a strong international environment for participants from organizations as well as individual professionals. The courses shown on this page represent the programs currently scheduled in Amsterdam; they do not limit what can be delivered there. If your preferred course or date is not listed, you can request any program from our portfolio to be arranged in Amsterdam, subject to scheduling and delivery requirements.\u003C\u002Fp>",{"food":480,"places":489,"shopping":498,"experience":507},{"items":481,"title":488},[482,484,486],{"text":483},"Foodhallen",{"text":485},"The Pancake Bakery",{"text":487},"Albert Cuyp Market","Dining",{"items":490,"title":497},[491,493,495],{"text":492},"Rijksmuseum",{"text":494},"Van Gogh Museum",{"text":496},"Anne Frank House","Landmarks",{"items":499,"title":506},[500,502,504],{"text":501},"Kalverstraat",{"text":503},"De Negen Straatjes (Nine Streets)",{"text":505},"De Bijenkorf","Shopping",{"items":508,"title":515},[509,511,513],{"text":510},"Canal cruise",{"text":512},"Vondelpark",{"text":514},"Zaanse Schans windmills","Experience","https:\u002F\u002Feliteacademy.eu\u002Fstorage\u002Fmedia\u002F1229\u002Fconversions\u002FjnvpNimkIPFa0vvsOSKLLifqqJnnlcRE6wtEIc2c-website.webp",{"image_url":287,"image_alt":518,"alt_text":287,"meta_title":519,"meta_description":520,"canonical_url":287,"schema_json":287,"include_in_sitemap":521,"robots_index":521,"robots_follow":521,"robots_advanced":287,"og_title":286,"og_description":520,"og_url":287,"twitter_card":522},"SeoMetadata image","Auditing Financial Data and Reports | Elite Academy","Errors and misstatements in financial reports usually start in the underlying data: unsupported journal entries, weak cut-off, poor estimates and revenue or…",false,"summary",[],[525,535,545],{"id":526,"name":527,"name_2":250,"slug":528,"schedule_slug":529,"start_date":530,"end_date":531,"days":289,"hours":290,"city_id":382,"city_name":383,"price":532,"country_name":533,"program_level":317,"program_type":316,"short_details":534,"featured":250,"upcoming":250,"relevance_score":250},642652,"Cost Analysis for Strategic Decision-Making","cost-analysis-for-strategic-decision-making","cost-analysis-for-strategic-decision-making-in-london","2026-10-26","2026-10-30",5900,"United Kingdom","\u003Cp>\u003Cspan style=\"font-weight: 400;\">To provide participants with the knowledge, skills, and best practices in cost analysis, enabling them to make informed strategic decisions that optimize organizational performance and resource allocation.\u003C\u002Fspan>\u003C\u002Fp>",{"id":536,"name":537,"name_2":287,"slug":538,"schedule_slug":539,"start_date":540,"end_date":541,"days":289,"hours":290,"city_id":354,"city_name":355,"price":542,"country_name":543,"program_level":317,"program_type":316,"short_details":544,"featured":250,"upcoming":250,"relevance_score":250},609716,"Fast Closing of Month-End and Year-End Accounts","fast-closing-of-month-end-and-year-end-accounts","fast-closing-of-month-end-and-year-end-accounts-in-vienna","2026-11-01","2026-11-05",5100,"Austria","\u003Cp>A slow close delays decisions, strains finance teams at every period end and pushes errors into reports that senior management and auditors rely on. This programme shows accountants and finance managers how to redesign the month-end and year-end close so that it is faster, better controlled and produces figures that hold up to review and audit.\u003C\u002Fp>",{"id":546,"name":547,"name_2":250,"slug":548,"schedule_slug":549,"start_date":550,"end_date":551,"days":289,"hours":290,"city_id":260,"city_name":376,"price":552,"country_name":553,"program_level":317,"program_type":316,"short_details":554,"featured":250,"upcoming":250,"relevance_score":250},644733,"Mastering Audit Preparation and Participation","mastering-audit-preparation-and-participation","mastering-audit-preparation-and-participation-in-kuala-lumpur","2026-11-02","2026-11-06",4500,"Malaysia","\u003Cp>\u003Cspan style=\"font-weight: 400;\">To equip professionals with the skills and knowledge necessary to effectively prepare for and participate in audits, ensuring compliance, accuracy, and improved organizational performance.\u003C\u002Fspan>\u003C\u002Fp>","en",{"data":557,"code":280,"status":281,"message":580},[558,562,566,570,574,576],{"id":559,"title":560,"slug":561},28,"Executive Leadership & Senior Management","executive-leadership-and-senior-management",{"id":563,"title":564,"slug":565},30,"Leadership Development","leadership-development-2",{"id":567,"title":568,"slug":569},29,"management skills","management-skills",{"id":571,"title":572,"slug":573},18,"Human Resources & Talent Management","human-resources-and-talent-management",{"id":303,"title":304,"slug":575},"finance-and-accounting",{"id":577,"title":578,"slug":579},32,"risk, governance, and compliance","risk-governance-and-compliance","message.Categories have been retrieved successfully"]