Audit Financial Statement

Google Classroom: https://classroom.google.com/c/MjMwOTQ0MzU5MTU3?cjc=e3rqlj5 Class code: e3rqlj5 Reference multiple language audio and text: https://1drv.ms/u/s!Ap8mLpFX7uo9tlDLcQZUdPthH2OB?e=e4huM1 Playlists: https://www.youtube.com/playlist?list=PL60SIT917rv44nCp5WrgAJHVBRPi3EtpK Introduction 0:24 Audit vs Financial Accounting http://bit.ly/2Z0ToUt 15:04 Auditing, Attest, & Assurance Services http://bit.ly/2OTY4vO 21:47 Overview of Financial Statement Auditing Process http://bit.ly/2Tuetpm 38:33 Audit Evidence & Sampling http://bit.ly/2KNLGrF 47:31 Format of Audit Report http://bit.ly/303aWk8 1:04:59 Stages of an Audit http://bit.ly/2TtgBh2 Auditing Environment 1:17:56 Types of Audit, Attest, & Assurance Services http://bit.ly/2Tuhki1 1:26:54 Public Accounting Firms http://bit.ly/2KKiQbP 1:30:50 Audit Team http://bit.ly/2Z44Kv5 1:42:39 Government Regulation http://bit.ly/2ORahBl 1:55:12 Corporate Governance http://bit.ly/2MYKeFE 1:59:51 Organizations that Impact Auditing http://bit.ly/2KKjsOF 2:04:39 Underlying Principles of an Audit Underlying Principles of an Audit https://youtu.be/JjRZhDl4gow?t=7480 2:10:05 Auditing Standards http://bit.ly/2Kz7EQs Audit Planning, Audit Tests, & Materiality 2:13:48 Audit Planning Stages http://bit.ly/2MhIR5B 2:31:18 Preliminary Engagement Activities http://bit.ly/303aBho 2:37:51 Planning the Audit http://bit.ly/2YZAJZr 2:50:36 Types of Audit Tests http://bit.ly/2KMg9Xc 3:05:52 Materiality Determination http://bit.ly/2z0D4IZ Risk Assessment 3:16:57 Audit Risk Model http://bit.ly/2TvJyJp 3:34:33 Risk Assessment Process http://bit.ly/2Z2SsTz 3:34:33 Understanding the Entity and Environment http://bit.ly/2Zb5Y84 3:39:52 Assess Internal Controls http://bit.ly/2OUn5H0 3:53:26 Responding to the Risk of Material Misstatement 3:57:03 Evaluation of Audit Test Results http://bit.ly/303quEK 4:06:07 Documentation of Risk Assessment http://bit.ly/33zIAA6 Audit Evidence 4:18:54 Audit Evidence & Management Assertions http://bit.ly/2KKEo8b 4:30:50 Audit Procedures http://bit.ly/2YVLRdV 5:02:41 Audit Documentation http://bit.ly/2yWl6at 5:13:23 Develop Audit Expectations http://bit.ly/2MgnLEE 5:22:23 Internal Controls http://bit.ly/33xxLi7 Internal Controls & Audit 5:29:38 Information Technology on Internal Controls http://bit.ly/2N2Fcbu 5:38:31 Internal Control Components http://bit.ly/2Z2Kbv1 5:45:56 Principles of Internal Control http://bit.ly/2YO7ddC 5:58:00 Internal Control Flowchart http://bit.ly/31Ca7PF 6:03:26 Substantive and Reliance Strategies http://bit.ly/2NcmU7N 6:09:16 Assertions About Classes of Transactions and Related Controls http://bit.ly/2TtiVVi 6:16:55 Obtain an Understanding of Internal Controls http://bit.ly/2Kz8eh6 6:25:44 Performing & Documenting Tests of Controls http://bit.ly/2TvE5C0 6:30:27 Substantive Procedures http://bit.ly/2Z15cdI 6:41:05 Internal Control Matters & Communication http://bit.ly/2H6w2Xx 6:44:47 Internal Control Deficiencies http://bit.ly/2TBu8TW Audit Sampling – Tests of Controls 6:48:13 Controls Audit Sampling http://bit.ly/2KysAaf 6:59:28 Audit Evidence-Should Sampling Be Done http://bit.ly/2yWlmpX 7:11:05 Types of Audit Sampling http://bit.ly/2Z2SsiG 7:16:39 Attribute Sampling Applied to Test of Controls http://bit.ly/2YNuLQa 7:25:15 Attribute Sampling Applied to Test of Controls Performance http://bit.ly/301266v 7:33:01 Attribute Sampling Applied to Test of Controls-Evaluation http://bit.ly/33xzeoD 7:40:47 Nonstatistical Sampling for http://bit.ly/2H5lCaO 7:44:31 Substantive Tests of Details of Account Bal http://bit.ly/2N4yYYu Substantive Tests 7:49:11 Monetary Unit Sampling (MUS) http://bit.ly/2TtVzPg 7:52:32 Monetary Unit Sampling (MUS) http://bit.ly/302kADJ 8:02:09 Non-statistical Sampling http://bit.ly/2KONj8L 8:07:06 Classical Variable Sampling http://bit.ly/2KNkBVw Revenue Process Audit 8:11:33 Auditing Revenue http://bit.ly/2Z2u0hd 8:25:01 Auditing Revenue Types of Documents http://bit.ly/303sEEm 8:34:50 Revenue Process Major Functions http://bit.ly/2Z6srii 8:39:10 Segregation of Duties Revenue Process http://bit.ly/2H7IFBB 8:44:12 Inherent Risk Assessment Revenue Process http://bit.ly/31IFpoh 8:47:34 Control Risk Assessment Revenue Process http://bit.ly/33zNAom 8:51:14 Testing Controls Revenue http://bit.ly/2yZCknu 9:11:02 Testing Controls Cash Receipts http://bit.ly/2N8moau 9:25:50 Substantive Tests Of Transactions Accounts Receivable http://bit.ly/302zmdw Purchasing Process Audit 9:56:33 Purchasing Process http://bit.ly/2MhqT2V 10:21:31 Purchasing Process Segregation of Duties http://bit.ly/2OUnAAS 10:31:16 Purchasing Process Inherent Risk http://bit.ly/2Z7dZq9 10:41:46 Purchasing Process Control Activities http://bit.ly/2Mhrulb 11:02:00 Audit Accounts Payable & Accrued Ex http://bit.ly/301QS1J 11:04:59 Tests of Details of Transact http://bit.ly/2YX3n1l Payorll & Human Resources Audit 11:18:52 Payroll & Human Resources http://bit.ly/2Z7eMY9 11:33:35 Payroll & Human Resources-Controls http://bit.ly/33wQQRr