Leap tool from planning to concluding

This training provides an overview of Leap tool from planning to concluding procedures.

This section focuses mainly on planning and risk assessment procedures which include but not limited to completing the global questions, independence considerations, client acceptance and continuance procedures, materiality, understanding the entity and its environment, understanding pervasive controls, business processes, IT infrastructure, understanding control activities, risk factors, discussion among audit team, financial statement level risks

This section focuses mainly on responses to risks procedures which include but not limited to substantive procedures, journal entry testing and going concern

This section focuses mainly on report and communication procedures which include but not limited to evaluate and conclude procedures, subsequent events procedures, evaluation of identified misstatements, significant professional judgment, written representations, forming an opinion and communication with those charged with governance.