Audit Documentation- ISA 230 Practical Course 2026

Overview

Audit documentation is a foundational element of high-quality audits. International Standard on Auditing (ISA) 230, Audit Documentation, sets out the auditor’s responsibility to prepare audit documentation that provides a sufficient and appropriate record of the basis for the auditor’s report and evidence that the audit was conducted in accordance with ISAs and applicable legal and regulatory requirements.

However, many audit practitioners particularly early-career auditors and professionals transitioning into audit roles face challenges in applying ISA 230 practically. Common issues include inadequate working papers, unclear linkages between audit procedures and conclusions, insufficient evidence, poor referencing, and inconsistent use of audit software. As regulatory scrutiny increases globally, audit firms and institutions must invest in strengthening audit documentation skills to ensure audit quality, compliance, and defensibility.

This two-day practical course is designed to bridge the gap between theory and practice by equipping participants with hands-on experience in preparing high-quality audit documentation aligned with ISA 230.

The following topics will be covered:

1. Foundations and Core Documentation Requirements

• Introduction to ISA 230: Purpose, scope, and key requirements
• Principles of effective documentation
• What constitutes sufficient and appropriate audit documentation
• Structure and components of a complete audit file
• Documenting planning and risk assessment
• Practical Exercise: Preparing planning working papers

2. Practical Tools, Case Studies, and Review Techniques

• Documenting audit procedures, evidence, and conclusions
• Recording professional judgment and significant matters
• Common deficiencies identified by regulators and how to avoid them
• Use of audit software/tools and standard templates
• Practical Exercise: End-to-end documentation of a sample audit area
• Review and wrap-up: How to build a strong documentation culture

TARGET AUDIENCE:

This course will be useful to professionals in the Audit and accounting sector with bias on assurance professionals and specifically:

1. Supervisors in external audit, internal audit and compliance
2. Audit associates and seniors

• Mid-level managers looking to enhance their auditing skills

1. Individuals responsible for overseeing audits or teams involved in auditing
2. Tax Practitioners and Tax Experts
3. Financial Controllers and Credit Managers

• Accounting and finance professionals involved in assurance
• Risk and compliance officers

YOUR FINANCIAL COMMITMENT

Charges for the training will be Kes 10,000/= which will cover workshop fees, materials, and e-certificates of attendance.

CPD UNITS

Members of ICPAK and reciprocating professional bodies will be awarded 10 Structured CPD Units upon successfully attending all sessions.