Sa learning video na ito ay ating mapag-aaralan kung papaano ang approach sa mga errors na nagsasanhi ng material misstatements sa financial statements. Dito din natin mai-re-relate ang PAS 8 (prior period errors) at PSA 240 (auditor's responsibility to consider fraud and error in an audit of financial statements).
0:00:00 - Balance sheet error
0:05:32 - Income statement error
0:08:42 - Combined statement error
0:16:25 - Errors in purchases & COS
0:31:33 - Errors in sales & AR
