ACCA AA Review & Reporting | ACCA AA Revision 2025 | ACCA F8 Revision | ACCA AA Exam
Автор: FinTram Global
Загружено: 2025-08-31
Просмотров: 139
In this video, we dive deep into the crucial topics of Review and Reporting for the Audit and Assurance paper. This session is designed to provide a clear and comprehensive understanding of the auditor's reporting process, making it an essential resource for students and professionals alike.
We'll cover:
The Independent Auditor's Report: A detailed walkthrough of the structure and contents of the auditor's report, including the opinion, basis for opinion, key audit matters (KAM), and more.
Impact on the Auditor's Opinion: Learn how to assess the impact of various issues on the auditor's opinion by considering materiality and pervasiveness.
Subsequent Events: Understand the difference between active and passive duties and how they affect the auditor's actions.
Going Concern: Identify the key indicators of going concern and learn about the audit procedures involved.
Management Representations: Discover the role and importance of management representations in the audit process.
Whether you're preparing for an exam or looking to refresh your knowledge, this video will provide you with a solid understanding of the audit review and reporting process.
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Audit and Assurance, Audit Reporting, Independent Auditor's Report, Key Audit Matters, KAM, Auditor's Opinion, Materiality, Pervasiveness, Subsequent Events, Going Concern, Management Representations, Audit Procedures, Accounting, Finance, ACCA, CPA, CA, Audit Students.
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