Hasnain Raza Badami is a qualified Chartered Accountant with cumulative experience of 11+ years in the profession. He also holds a master’s degree in Philosophy – with critical thinking as his area of research interest. His particularly versatile academic background from humanities and business is what makes his classrooms a thoroughly intriguing experience.
Hasnain believes in learning through experience and stories. His real life stories come from his equally diverse experience working in large local and multinational organisations, as well as from training professionals, teachers, and students. More specifically, he has worked with Ernst & Young (Karachi, Dubai and Jeddah offices) and also with Internal Audit function at Engro Polymer before he finally quit Engro to pursue his passion for learning and development work. Presently, he is the co-founder and Director of Ingenium Business solutions that is working in leadership, finance, and digital learning space.
COURSE CURRICULUM
Planning & Risk Assessment
- ISA 200, Overall Objectives of the Independent Auditor and the Conduct
- ISA 300 Planning an Audit of Financial Statements
- ISA 315 Identifying and Assessing the Risks of Material Misstatement
- ISA 240, The Auditor’s Responsibilities Relating to Fraud in an Audit oFinancial Statements
- ISA 320 Materiality in Planning and Performing an Audit
Audit Execution/ Responding to Risk
- ISA 330 The Auditor’s Responses to Assessed Risks
- ISA 450 Evaluation of Misstatements Identified during the Audit
Reporting Standards
- ISA 705, Modifications to the Opinion in the Independent Auditor’s Report
- ISA 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
- ISA 570, Going Concern
- ISA 701 Key Audit Matters
- ISA 700, Forming an Opinion and Reporting on Financial Statements
- Different Types Of Audit Reports In Standards
- ISA 560, Subsequent Events
- ISA 510, Initial Audit Engagements—Opening Balances
- ISA 710, Comparative Information—Corresponding Figures and Comparative Financial Statements
- ISA 720, The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
- ISA 800, Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
- ISA 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
- ISA 810, Engagements to Report on Summary Financial Statements
Review Standards
- ISRE 2400 Engagements to Review Financial Statements
- ISRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity
Related Services
- 4400 Engagements to Perform Agreed-Upon Procedures (AUP) Regarding Financial Information
- 4410 Engagements to Compile Financial Information
Assurance Engagements Other than Audits or Reviews of Historical Financial Information
- ISAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information
- ISAE 3400 The Examination of Prospective Financial Information
- ISAE 3402 Assurance Reports on Controls at a Service Organization
- ISAE 3420 Compilation of Pro Forma Financial Information Included In Prospectus
Other Standards Containing Specific Requirements
- ISA 210, Agreeing the Terms of Audit Engagements
- ISA 220 Quality Control for an Audit of Financial Statements
- ISA 230 Audit Documentation
- ISA 250, Consideration of Laws and Regulations in an Audit of Financial Statements
- ISA 260, Communication with Those Charged with Governance
- ISA 265, Communicating Deficiencies in Internal Control to Those Charged with Governance
- ISA 402 Audit Considerations Relating to an Entity Using a Service
- ISA 500, Audit Evidence
- ISA 505, External Confirmations
- ISA 520, Analytical Procedures
- ISA 530, Audit Sampling
- ISA 540 Estimates
- ISA 550, Related Parties
- ISA 580 Written Representations
- ISA 600, Special Considerations—Audits of Group Financial Statements
- ISA 610 Using the Work of Internal Auditors
- ISA 620 Using the Work of an Auditor’s Expert
Code of Ethics
- Code of Ethics for Chartered Accountants 2019 (NEW)
- ISQC and ISA 220
- Anti-Money Laundering
Miscellaneous
- Due dilligence
- Companies Act 2017 Sections and
- Other sections and local law reports covered in ICAP syllabus
