Introduction to AuditingThis course teaches you how to conduct financial statement auditing. In this first lecture it provid...
Lessons
- Introduction to Auditing
- Players in the Audit Industry
- Generally Accepted Auditing Standards (GAAS) - Overview
- Auditing Ethics and Rules of Professional Conduct
- Understanding the Independent Auditors' Report
- Auditor's Report with Reservations
- The Auditing Process
- Auditing: Management Assertions
- The Audit Evidence
- Audit Risk Models
- Auditing: Assessing Inherent Risk
- Auditing: The Concept of Materiality
- Auditing: Client Risk Profile
- How Auditors Document Their Work?
- Internal Controls in a Company
- COSO - Integrated Internal Control Framework
- Assessing Control Risk
- Testing Internal Controls
- Auditing Issues in Small Businesses
- Auditing Planning Approach
- Audit Programs
- Auditing the Sales Cycle
- Substantive Audit Procedures
The Audit Evidence
In this lecture we will differentiate between the various types of audit evidence. Audit evidence is the stuff that auditors gather to support their opinion on the fairness of presentation of the financial information prepared by management. The audit evidence must be documents and must support risks at the assertion level.
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Players in the Audit IndustryThis lecture discusses the different players in the audit industry. It discusses about the public co...
Generally Accepted Auditing Standards (GAAS) - Ove...### Introduction
There are a number of accounting guidelines and standards known as the Generally A...
Auditing Ethics and Rules of Professional ConductThis lecture discusses auditing ethics and some of the common rules of professional conduct for publ...
The Auditing ProcessThis lecture provides a high level overview of the audit process and provides you a feel of what an ...
Auditing: Management AssertionsThis video discusses the various assertions made by the management in preparing the financial statem...
The Audit EvidenceIn this lecture we will differentiate between the various types of audit evidence. Audit evidence is...
Audit Risk ModelsIn this lecture you will learn about what determines the extent of audit work performed. You will le...
Auditing: Assessing Inherent RiskInherent risk accounts for one-third of the audit risk, yet it has the least evidence available, mea...
Auditing: The Concept of MaterialityMateriality is a very important concept in the context of the audit because it identifies the amount...
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