With more entities outsourcing critical functions, auditors must distinguish between services that are integral to the audit and those that aren’t. Getting this wrong can mean wasted time, unnecessary procedures, or worse — missing key audit risks.
This course equips you with a practical, step-by-step framework to understand, assess, and document outsourced services effectively.
You’ll learn how to:
- Understand the scope and nature of services provided
- Determine which services are relevant to the audit
- Assess internal controls linked to outsourced activities
- Identify where to obtain evidence (within the entity or from the service organisation)
- Evaluate the effect of service organisations on the audit report
- Recognize and fix common errors in audit work
Who is this course for?
- Auditors seeking to improve efficiency and accuracy
- Audit trainees developing core professional skills
- Professionals involved in outsourced service evaluations
Certification
Complete this quest to earn a verifiable LEAF Bronze 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
- 6 Levelss
- Coaching By LEAF
- Communities Support
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Levels 01 Introduction
Mission(s) in this level: 1. Introduction
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Levels 02 Understanding Services Provided
Mission(s) in this level: 2. Understanding Services Provided
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Levels 03 Obtaining Evidence
Mission(s) in this level: 3. Obtaining Evidence
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Levels 04 Audit Report Impact
Mission(s) in this level: 4. Audit Report Impact
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Levels 05 Common Errors
Mission(s) in this level: 5. Common Errors
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Levels 06 Final Quiz
Complete all the missions and pass the final quiz with at least 80 % to receive your reward of a verifiable LEAF Bronze Certificate.