In the evolving landscape of auditing, staying updated with new standards and requirements is vital yet challenging for professionals. This course addresses the latest developments in audit requirements and standards, providing crucial insights into what’s new and what’s next in auditing. A significant focus is given to understanding and applying the going concern standard, a topic gaining relevance in today’s business scenarios. Participants will delve into the nuances of determining going concern issues and explore the new communication requirements for those charged with governance, including board members and senior management. The course also covers new procedures for annual reports and effective techniques to enhance auditor-auditee relationships. Recognizing that auditors are often seen as an additional burden, the course offers strategies for smoothing over these relationships and better communicating findings. Participants will learn to articulate these findings clearly and compellingly, ensuring that they are effectively addressed and resolved. Finally, the course will highlight the five attributes of a finding, complete with practical examples, empowering auditors to present their findings persuasively and foster acceptance and action.