Auditing and Assurance

By: Vamsi Krishna
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  • Summary

  • Hello Listeners, This is a new way of learning the subject or revising the concept of Auditing and assurance. I approach it more like interactive sessions and interviews.
    Vamsi Krishna
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Education
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Episodes
  • Auditing Principles, Auditor Responsibilities, Fraud, and Compliance

    Auditing Principles, Auditor Responsibilities, Fraud, and Compliance
    Feb 10 2025

    This podcast provides guidance for auditors on fulfilling their responsibilities related to auditing financial statements. It addresses key considerations including fraud, compliance with laws and regulations, and communication with those charged with governance. The text explores standards applicable to joint audits and audits of entities using service organizations, clarifying auditor responsibilities in these contexts. The document emphasizes the importance of risk assessment, professional skepticism, and documentation in the auditing process. The goal is to equip auditors to detect material misstatements due to fraud or error and issue appropriate audit reports.
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    17 mins
  • Quality Control in Audits_ SQC 1 and SA 220

    Quality Control in Audits_ SQC 1 and SA 220
    Feb 2 2025

    This Podcast details quality control standards in auditing, specifically SQC 1 (for firms) and SA 220 (for individual audits). It explains the elements of a robust quality control system, including leadership responsibilities, ethical considerations, client acceptance procedures, human resources, engagement performance, and monitoring. A case study illustrates the consequences of inadequate quality control. Finally, it outlines the roles of the Peer Review Board, Quality Review Board, and NFRA in overseeing audit quality.
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    28 mins

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