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Link: [ Ссылка ] This is the 2nd video in the series of nine. Covering part B: - Planning and risk assessment of ACCA's F8 - Audit and Assurance paper including:
1. The acceptance stage: “Obtaining, accepting and continuing audit engagements.”
2. Engagement letter: “Obtaining, accepting and continuing audit engagements.”
3. Audit risk: “Assessing audit risks.”
4. Identifying Audit risk: “Assessing audit risks.”
5. “Laws and regulations”
6. “Fraud”
7. “Planning process”
8. "Audit documentation"
9. “Quality Control”
Watch full playlist here: [ Ссылка ]
Download ACCA F8 2022 - 2033 syllabus here: [ Ссылка ]#
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After watching this video, you will be able to:
In video one: - The acceptance stage: [ Ссылка ]
a) “Discuss the requirements of professional ethics and ISAs in relation to the acceptance / continuance of audit engagements.”
b) “Explain the preconditions for an audit.”
c) “Explain the process by which an auditor obtains an audit engagement.”
In video two: - Engagement letter: [ Ссылка ]
d) [00:20] “Discuss the importance of engagement letters [00:30] and their contents [01:30].”
In video three: - Quality Control: [ Ссылка ]
e) “Explain the overall objectives and importance of quality control procedures in conducting an audit.”
f) “Explain the quality control procedures that should be in place over engagement performance, monitoring quality and compliance with ethical requirements.”
This video only covers learning objective d) For a complete coverage of this topic check this video here: -
Video 1. The acceptance stage | learning objective (a) to (c) : [ Ссылка ]
Video 3. Quality Control | learning objective (e) to (f) : [ Ссылка ]
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Video contents:
00:00 - Intro
00:04 - Engagement letter
00:30 - Purpose of engagement letter
01:29 - Contents of engagement letter
01:55 - Objective of audit
02:18 - Auditor's responsibilities
02:45 - Client management's responsibilities
04:45 - end
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For more videos like this! Looking for a specific video? Let us know in the comments section. The video will be available to you within 24hrs when you request for it. We cover the entire ACCA, CIMA, CFA, and CA syllabus.
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Transcript:
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