The audit of assertions
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Description
This podcast is relevant to Foundations in Audit (FAU) and Audit and Assurance (AA). It focuses on assertions as identified by ISA 315 (Revised) and also provides useful guidance to candidates on how to tackle questions dealing with these.
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This topic is covered in the Strategic Business Leader syllabus. The purpose of this podcast is to introduce this topic and give some pointers as to what the important themes are in terms of teaching and learning.
Published 10/07/22
Published 10/07/22
This two-part podcast aims to give clarity on the level of response that is required in a APM answer. It will address a specific past exam question that caused considerable difficulty in the March 2021 session. This episode follows on from the first part, which gave examples of weak answers, and...
Published 10/07/22