Advanced Audit Procedures Not in the Standard

Master audit gaps beyond ISAs—apply judgement, manage risks, and boost audit quality.

Quest Overview

Not every audit challenge can be solved by ticking boxes. While the International Standards on Auditing (ISAs) provide a strong framework, they don’t capture every procedure or consideration an auditor must apply. To uncover the full picture and achieve true audit quality, auditors must go beyond the written standards—using professional scepticism, judgment, and procedures that fill in the gaps.

In this quest, you’ll learn how to identify and address areas that fall outside the ISAs, ensuring your audits stand up to scrutiny and deliver real value.

What You’ll Unlock

Through interactive modules and case-based practice, you’ll gain mastery over:

  • Spotting the Gaps – Where the ISAs stop and auditor judgment begins
  • Beyond the Standards – Audit areas not fully covered by ISAs
  • Risk Management Tools – Complementary approaches to strengthen audit quality
  • Red Flags & Indicators – Knowing when deeper procedures are necessary
  • Evidence in Action – Working papers that document your judgement effectively
  • Case Study Challenge – Real-world scenarios where strict ISA compliance falls short

Certification

Complete this quest to earn a verifiable LEAF Silver certificate, demonstrating your ability to think critically and act decisively when the ISAs alone aren’t enough.

Elevating the standards of all auditors and those seeking to become auditors by upholding the principles of legislation, regulation, and quality audit management and performance.

Quests Curriculum

  • 3 Levelss
  • Coaching By LEAF
  • Communities Support
  • Levels 01

    Introduction

    Mission(s) in this Level: 2.Technical Discussion, 3.Areas Not Covered by ISAs, 4.Approaches and Indicators

  • Levels 02

    Practical Discussion

    Mission(s) in this Level: 5.Case Study Background, 6.Case Study Discussion

  • Levels 03

    Final Quiz

    Test your new knowledge. After completing Levels 1-3 take the final quiz and pass it with at least 80 % to complete the quest and be rewarded with a verifiable LEAF Silver Certificate.

Start your Journey now

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