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Course for external audit reviewers

Posted on: 25/08/2014


Course for external audit reviewers


Aim and contents of course:

This course is mainly intended for persons with audit experience, in order to obtain recognition from the Accountancy Board, to practice on a freelance basis, as official external audit reviewers of audit practitioners in Malta.

This is part of the Quality Assurance process and the Audit Public Oversight for which the Accountancy Board is responsible to ensure that the standards being applied by audit practices are of the highest levels.


Course outline:

The course will cover IFRS, IASs, ISAs and a proper understanding of the regulatory frame work governing QA and Audit Public Oversight. There will also be two practical hands on sessions to give participants an insight of the scope and methodology to be used on external Audit Compliance reviews, hot and cold file reviews.


Learning outcomes:

Prospective candidates who successfully complete the course, and satisfy the Accountancy Board’s selection criteria will be able to conduct audit compliance reviews and audit file reviews of audit firms and sole practitioners on requests made to such audit practitioners by the Quality Assurance Oversight Committee.

Other participants are expected to gain invaluable experience and skills to deliver quality audits based on applicable ISAs, ISQC1, better application of IFRS and a deeper understanding of the regulatory framework concerning statutory audits – including ethics and other APA regulatory requirements.


Delivery style:

The practical aspect of the course subject will be given precedence over the academic content.

Download the following documents if you wish to apply for this course:



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