Independent Reviews: Do the Work, Not the Audit

Stop overworking your independent reviews. This session breaks down exactly what ISRE 2400 expects during execution—so you can ask smarter questions, analyse faster, and finish your review with confidence and clean documentation.

3 CPD units 11 August 2025 1 presenter

What will set you apart

By completing this course you will gain the following competencies

By attending this webinar you will gain the following competencies
✅ Perform focused inquiries and analytical reviews that give you real answers
✅ Know when you’ve done enough—and what to do when the numbers don’t add up
✅ Avoid unnecessary audit-level work that drains time and opens you to liability
✅ Deal with management pushback when things don’t reconcile
✅ Wrap up your file with the documentation and written representations ISRE 2400 demands

Event breakdown

The Review Mindset: What You’re Actually Signed Up For
Understanding the scope and limits of an Independent Review
Why doing more than ISRE 2400 requires can backfire
Review vs. Audit: Where the Line Really Is
Common traps where practitioners slip into audit territory
How to protect your time, scope, and liability
Review Procedures That Actually Work
What ISRE 2400 expects: analytical procedures and inquiries
How to tailor your approach based on risk
Ask Better Questions, Get Better Evidence
Crafting inquiry questions that reveal real issues
What to do when the answers don’t add up
Documenting Smart, Staying Compliant
What to document (and what’s overkill)
Tips for keeping your file tight, defendable, and inspection-ready

Category: Assurance & reportingType: CPD CourseCPD category: Independent Review

Description

You’ve signed the engagement letter. Now the real work begins. But too many practitioners overdo it—running audit-level procedures that eat up time, create risk, and don’t get you paid more. This session shows you how to stick to what ISRE 2400 actually requires, cut through the guesswork, and perform review procedures that are sharp, focused, and efficient. You’ll learn exactly what to ask, what to analyse, and how to document your work—without stepping over the audit line. If you’re reviewing financials and still second-guessing your approach, this is the CPD that pays for itself.

Presenters

Leana van der Merwe — Leana van der Merwe is a Chartered Accountant and Registered Auditor with over 18 years of experience in business accounting, audit and corporate governance. A former Audit Director and professional-body Technical and Standards Executive, she has guided more than 14,000 professionals through complex regulatory matters. Leana also serves on the PAFA Technical Advisory Group, the IFAC Anti-Money Laundering Committee and the IFRS Foundation SME Implementation Group.

You will earn a certificate

On successful completion you will receive a certificate for 3 CPD units in Independent Review.

Requirements

Laptop, desktop, or mobile device with internet access
Microsoft Edge, Google Chrome, Safari, or Firefox browser