Upcoming course dates:

10 Aug 2021 - 11 Aug 2021 - 11 Nov 2021 - 12 Nov 2021 - On-line Training Session
- On-line Training Session

BAP 3 is the 2nd part of what we started working on in BAP 2. We now turn our attention to the more complex account balances with a focus, again, on understanding the fundamentals of the assertions and directional testing and seeing how these principles drive the audit procedures for these account balances.  We also cover the principles in IFRS 9 and how these affect the audit of year-end balances.

Basic Audit Procedures (BAP) Course 3 covers further year-end audit procedures for specific account balances. These include:

  • Receivables – Audit of trade receivables
  • Payables – Audit of trade payables.
  • Provisions/Liabilities – Audit of provisions, accruals, and other liabilities.
  • Investments – Audit work on both listed and unlisted investments as well as the associated costs and dividend income.


This is a two-day on-line course and the fees are R2 200 per person (ex VAT) for the 2 day session (R2 050 in 2020).


Please contact your regional programme manager for more information or to arrange custom training for your organisation OR give us your details below together with your inquiry and we will contact you shortly…