This is the 9th video in the series of 9 covering section D of ACCA’s F8 – Audit and Assurance including:
ACCA F8 - Syllabus D1. Assertions and audit evidence covered under:
Video 1 – Financial Statement Assertions.
Video 2 – Gathering Audit evidence
ACCA F8 Syllabus D2. Audit procedures covered under:
Video 3 – Smaller Entities & Not-for-profit Organisations.
Video 4 – Substantive Testing Specific balance.
ACCA F8 Syllabus D3. Audit sampling and other means of testing covered under:
Video 2 – Gathering Audit evidence
ACCA F8 Syllabus D4. The audit of specific items covered under:
Video 5 – Audit of specific balances - current asses.
Video 6 – Audit of specific balances - Liabilities
Video 7 – Audit of specific balances - P&L-Directors and Equity.
ACCA F8 Syllabus D5. Automated tools and techniques covered under:
Video 8 – Computer Assisted Audit Techniques - CAATs.
ACCA F8 Syllabus D6. The work of others covered under:
Video 9 – Audit Evidence - The work of others
ACCA F8 Syllabus D7. Not-for-profit organizations covered under:
Video 3 – Smaller Entities & Not-for-profit Organisations.
Watch full playlist here: [ Ссылка ]
Download ACCA F8 2022 - 2033 syllabus here: [ Ссылка ]#
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On successful completion of this video, you will be able to:
ACCA F8 Syllabus D6. The work of others covered under: Video 9
a) Discuss why auditors rely on the work of others.
b) Discuss the extent to which external auditors are able to rely on the work of experts, including the work of internal audit.
c) Explain the audit considerations relating to entities using service organisations.
d) Explain the extent to which reference to the work of others can be made in the independent auditor’s report.
Chapters
00:00 - intro
00:46 – When auditors rely on others
00:57 – Auditor’s own expert
01:44 – ISA 620
02:32 – Rely on experts used by the client
04:33 – Report quality
07:19 – Thank you
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Transcript:
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