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Roaya

External Audit Training Kit

  • 9 days
  • 18 sessions
  • 120 min / session
  • 36 hours in total
  • Intermediate level
  • Arabic

Description

Training Kit on External Audit

The board of directors of the Saudi Organization for Certified Public Accountants had previously, in 1433 AH (2012 CE), approved a plan to transition to international accounting and auditing standards, the implementation of which requires adopting an appropriate methodology for studying the international standards and considering the stages of implementation and the extent of the need to make any necessary amendments to them or to the current systems and instructions, so that these standards can be applied correctly.

When will the international standards be applied in the Kingdom?

According to the board's decision, the application of the full version of the international standards (IFRS) approved by the Organization will be effective from the beginning of 2017 CE, for entities listed on the financial market.

The Saudi Organization for Certified Public Accountants adopted the releases of the International Auditing and Assurance Standards Board concerning quality control and its management, after conducting a detailed study of these releases

This document includes the decisions to adopt the international releases

Approval of the Plan for Transitioning to International Standards

  • , the implementation of which requires adopting an appropriate methodology for studying the international standards and considering the stages of implementation and the extent of the need to make any necessary amendments to them or to the current systems and instructions, so that these standards can be applied correctly.

The approval of the plan came based on a recommendation from a steering committee formed by the board for this purpose, consisting of the Secretary-General of the Organization, the chairs of the accounting standards and auditing standards committees, their deputies, a representative of the Ministry of Finance, the Capital Market Authority, and the Saudi Arabian Monetary Agency, which in turn based its recommendations in this regard on the outcomes of the studies and recommendations made by the accounting standards and auditing standards committees at the Organization.

  • The plan was implemented in four phases, each phase including a set of related standards for the purpose of studying and discussing them with stakeholders, and then adopting them according to the implementation procedures approved in the transition plan for adopting each international standard.

Detailed Decisions for the Adoption of the Standards

International Standard on Quality Control (1)

Quality control for firms that perform audits and reviews of financial statements, other assurance engagements, and related services engagements:

The Saudi Organization for Certified Public Accountants adopted International Standard on Quality Control (1),

as issued by the International Auditing and Assurance Standards Board, taking into account the general amendments previously explained.

Objectives

  • Learn the fundamentals of cybersecurity and its key concepts.
  • Discover the importance of cybersecurity and its role in protecting information and systems.
  • Explore the ethical issues related to cybersecurity.
  • Discuss the concept of cybersecurity leadership and the importance of staff training.
  • Acquire skills in cybersecurity risk management and threat assessment.
  • Learn about the information security management system under the ISO 27001 standard.
  • Understand the nature of cybercrime and the mechanisms for combating it.

Who it's for

Certified public accountants, audit firm staff, and those interested in international auditing standards.

Training sessions

  • Adopting the plan to transition to international standards
  • Detailed resolutions for adopting the standards
  • Adoption and updates
  • Detailed recommendations for adopting the standards

Version 1 — updated 16 October 2026

We keep the content up to date; every download gets the latest version.

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Frequently asked questions

Certified public accountants, audit firm staff, and those interested in international auditing standards.

Files coming soon