Ethics and Value (BL5)



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


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