Synopsis:
This course explores how strong corporate governance frameworks directly influence the effectiveness and quality of external audits. Participants will examine the benefits that good governance delivers to stakeholders, from enhancing transparency for investors to strengthening accountability for management, and how these practices reinforce trust, compliance and ethical business conduct. Through practical examples, the course highlights the link between governance practices and audit outcomes, showing how well-structured oversight reduces risk and improves audit reliability.
In addition, the course outlines the responsibilities of auditors under key International Standards on Auditing (ISAs), including how potential governance deficiencies must be addressed and communicated to those charged with governance. Participants will also learn how governance quality impacts audit opinions, with reference to ISA 705, Modifications to the Opinion in the Independent Auditor's Report, and gain insights into best practices that boards and audit committees can adopt to support external auditors. By the end of the course, learners will understand how good governance not only strengthens audit processes but also builds credibility and confidence with all stakeholders.
Intended For:
Presented by a representative from Kreston Indonesia, this course is particularly relevant for audit professionals in Indonesia.
Competency Mapping:
Director of Quality Management, Kreston International (KAP Hendrawinata Eddy Siddharta and Tanzil)
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