Fundamentals of Audit and Assurance (BL5)

Description

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