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Auditing

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Quiz

Lectures 1 & 2

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Audit fundamentals, auditor responsibilities, reasonable assurance, ethics, skepticism, judgment, and audit evidence.

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Lecture 3 & 4

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Going concern, assurance vs audit, materiality, performance materiality, clearly trivial thresholds, and audit report scope.

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Lectures 5 & 6

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Assertions practice across cash, fixed assets, provisions, revenue, liabilities, classification, and disclosures.

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Lecture 7 & 8

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Audit risk, inherent and control risk, internal controls, substantive procedures, and audit sampling.

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Lecture 9

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Inventory, litigation and claims, external confirmations, opening balances, subsequent events, and sampling methods.

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Lecture 10

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Thomas Cook going concern case work, audit documentation, and evaluation of unadjusted audit differences.

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Lectures 11 & 12

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Audit reporting, materiality judgments, assertions and tests of detail, fraud, subsequent events, and going concern reporting.

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Lecture Drill: Assertion Definitions

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Direct definition practice for the core financial statement assertions that recur in auditing questions and cases.

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Lecture Drill: Financial Items

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High-yield financial statement line items and valuation concepts that recur in auditing case studies, misstatement analysis, and reporting questions.

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