Audit,Business Processes and Digitalization
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10.Introduction to assurance engagements
The videos include knowledge on below areas,

  • Definition of assurance engagements
  • Objectives of an assurance engagement
  • Elements of an assurance engagement
  • 4 Types of assurance engagement
  • Review engagements
  • Internal audit
  • Value for money audits
  • Internal auditors and financial audit
  • Assurance and reports
  • Auditing standards

11.Ethics and agreeing the terms of the engagement
The videos include knowledge on below areas,

  • Law, ethics and morality
  • The importance of ethical behaviour for accountants
  • Fundamental principles of professional ethics
  • Ethical threats
  • Dealing with threats to professional ethical behaviour
  • Ethical views and theories
  • Agreeing the terms to the engagement