Audit and Assurance
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Intro&Assurance (22:12)
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Introduction to an external audit (45:27)
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Fundamental principles (14:03)
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Ethical risks (6:59)
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Corporate governance (10:32)
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Internal auditors (14:25)
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Acceptance stage (16:48)
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Engagement letter (13:00)
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Audit Risk (22:00)
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Laws and regulations (7:01)
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Fraud (8:26)
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Planning process (20:15)
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Audit documentation (11:49)
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Quality control (ISA 220) (12:31)
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The auditors approach to internal control (29:19)
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Identifying and reporting internal control deficiencies (5:30)
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Control cycles (58:15)
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The financial statement assertions (8:01)
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Gathering evidence (22:16)
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Computer assisted audit techniques (Caat’s) (7:03)
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Data Analytics in audit (7:57)
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Relying on the work of others (17:26)
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Smaller entities and not-for-profit organisations (8:02)
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Audits of specific balances – intro (5:45)
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Audits of specific balances –non-current assets (9:30)
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Audits of specific balances –current assets (12:32)
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Audit of specific balances – liabilities (8:46)
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Audit of specific balances – P&L (6:53)
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Audit of specific balances – directors emoluments and equity (5:57)
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The subsequent event review (12:26)
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Going concern review (20:13)
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Written representations (9:29)
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Completion and review (6:19)
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Audit report (58:48)
