Скачать или смотреть ISA 720 Explained: Auditor's Responsibilities relating to other information

You trust the numbers, but who fact checks the story?

00:00 Introduction
00:36 The game planner
00:56 Beyond the audited numbers (what are we talking about?)
01:09 Other information
01:26 What is other information?
01:46 The auditor's reading list (the fact checker mission)
02:01 The auditor's process
03:14 When stories and facts clash (the escalation ladder)
03:27 The escalation path
04:08 Reporting the whole truth (what goes in the report)
04:23 Component and what it says
04:46 Audit report
05:02 Hammer's come down
05:24 Why this all matters (the bedrock of credibility)
05:39 More than a technicality
05:58 What other information will you look at first?

Content for professionals of tomorrow by the professionals of today.

Areas:
Accounting and Corporate Financial Reporting
Auditing, Assurance and Related Services
Sustainability Reporting and Assurance
Technology, Data and Risk Advisory