12.Risk assessment
The videos include knowledge on below areas,

• Introduction to risk
• Materiality
• Understanding the entity and its environment
• Assessing the risks of material misstatement
• Responding to the risk assessment
• Fraud, law and regulations
• Documentation of risk assessment

13.Audit planning and documentation
The videos include knowledge on below areas,

• Audit planning
• Audit documentation

14.Audit evidence and audit procedures
The videos include knowledge on below areas,

• Audit evidence
• Financial statement assertions
• Substantive procedures
• Accounting estimates
• Audit sampling
• Computer-assisted audit techniques

15.Audit finalisation and reporting
The videos include knowledge on below areas,

• Subsequent events
• Going concern
• Written representations
• Overall review of the financial statements
• The auditor’s report on the financial statements