Audit and Assurance
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Intro&Assurance (50:52)
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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 (54:12)
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Corporate governance (41:13)
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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 (45:12)
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Laws and regulations (7:01)
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Fraud (23:53)
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Planning process (30:45)
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Audit documentation (11:49)
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Quality control (ISA 220) (24:20)
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The auditors approach to internal control (61:14)
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Identifying and reporting internal control deficiencies (5:30)
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Control cycles (117:13)
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The financial statement assertions (8:01)
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Gathering evidence (46:55)
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Computer assisted audit techniques (Caat’s) (40:10)
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Data Analytics in audit (10:02)
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Relying on the work of others (17:26)
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Audits of specific balances – intro (5:45)
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Audits of specific balances –non-current assets (15:11)
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Audits of specific balances –current assets (49:37)
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Audit of specific balances – liabilities (34:32)
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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 (17:00)
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Going concern review (42:28)
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Written representations (20:51)
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Completion and review (6:19)
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Audit report (97:56)
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Smaller entities and not-for-profit organisations (55:37)
