020 7213 9911

HAT Group, making accountants count

FRS 102 – Audit Implications

Training - CPD Courses

Course Summary

Item Detail
Date TBC
Location TBA
Duration TBA
Location TBA
Speaker Matthew Shaw
Member price £105 + VAT
Non member price £140 + VAT

Content of Course

To ensure that delegates have adequately considered the challenges posed to auditors by the introduction of FRS 102. NB: This course is primarily designed to address the audit implications of FRS 102, for delegates who need a comprehensive overview of the Standard itself, they should attend FRS 102 ~ What does it mean for me?


  • Auditing the transition; including, consideration of the heightened risk of fraud and error, and also considering the ethical issues where the audit practice has been involved in the accounting side of the  transitional process
  • Audit issues surrounding financial instruments
  • Reminder of the audit considerations where an expert is used
  • Impact on the Auditors Report
  • Overview of the changes to HATs Audit Manual resulting from the adoption of FRS 102.


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