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October 5, 2017 at 9:32 am
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January 15, 2017 at 12:29 pm
Very interesting lecture. Thank you.
And very high probability that the last story took place in Russia ! 🙂
January 15, 2017 at 6:16 pm
I’m saying nothing 😉
January 11, 2017 at 10:31 pm
Thanks for the interesting lecture, who knew I’d actually laugh out loud during a professional ethics lecture! You’re not going to sell your soul for a Big Mac – Classic 🙂
November 1, 2016 at 12:39 pm
You are good sir. I enjoyed mostly the practical examples and the one right before the end is very funny. Thanks for the knowledge.
faisal hanif says
September 7, 2016 at 7:59 am
Hello, Can an auditor audit his own charitable organization , which is non profit and has a main purpose for charity?
August 15, 2016 at 5:59 pm
i absolutely love the story at the end. Couldnt stop laughing. A good motivation to listen to the next lecture.
June 24, 2016 at 10:02 am
These stories are real and I appreciate them. As a practising Auditor myself the Client really dangle gifts and are super nice so we must be careful.
May 25, 2016 at 8:24 am
Your stories are hilarious. Hopefully they’ll help me link the notes to them to remember them better. What an entertaining audit class. Thank you for making it interesting ! 😀
April 20, 2016 at 3:07 am
Hi, could I have the script of the clip?
April 20, 2016 at 10:24 am
No scripts exist but the lectures closely follow through notes.
April 14, 2016 at 10:35 am
Ethics is truly fundamental to the course. Appreciate the real life scenarios. Extremely helpful not only for the course but career as a whole. Well done. Thanks.
Cathrine Mahwire says
March 12, 2016 at 3:23 pm
Awesome ending ,well explained .Thank you.
February 29, 2016 at 2:10 pm
may i ask a question? opinion shopping is under which ethical threat? TQ
February 29, 2016 at 4:15 pm
It can come under both professional competence and due care and professional behaviour.
It could be, of course, that the existing auditors are wrong and there is a legitimate reason for obtaining another opinion. If auditors discover that opinion shopping is going on they certainly need to be wary. For example, the second auditors could be presented with a different set of facts to those given to the first auditor and those facts could have been edited to conceal problems.
The rules governing auditor changes should detect problems (ie you just write to existing auditors and ask about the client).
March 3, 2016 at 1:09 pm
thank you for replying. what i meant is is it considered an intimidation threat? plus opinion shopping is something like client go to other auditor because the existing auditor isnt providing then answer client wants? so when he found the answer he wants, he can challenge existing auditor. so is it intimidation threat? thanks for helping.
March 3, 2016 at 1:18 pm
It could be classed as an intimidation threat or a self-interest threat ie you might not want to lose the audit to a more cooperative auditor.
aneela sadaf says
February 13, 2016 at 8:23 pm
hey lecture was truly amazing but physical intimidation was truly BIG SURPRISE!!!!!
February 20, 2016 at 11:36 am
yeah with the last minute expressions 😀
January 9, 2016 at 5:16 pm
Please, how do I download these, for watching them later, offline?
January 9, 2016 at 6:09 pm
Lectures cannot be downloaded.
November 11, 2015 at 7:08 am
Regarding the percentage fees limit for a listed company, is it 10% or 15%?
Also, how bout non-listed companies?
November 11, 2015 at 8:21 am
Theonly % now mwntioned is 15% for public interest companies. No % is specifiec for other clients but the auditor has to evaluate the self-interest risk to assess if it is acceptable.
October 14, 2015 at 8:00 pm
Brilliant lecture – the scenarios we were told helps bring things to life !
September 28, 2015 at 7:08 pm
November 30, 2015 at 4:33 pm
An amazing ending indeed! Couldn’t stop laughing. 🙂
September 6, 2015 at 11:21 am
Love the ending, very Alfred Hitchcock-esque
August 13, 2015 at 9:26 pm
Wow Gromit! That ending is just so scary! I hope I never come across a free gun demonstration!
August 13, 2015 at 8:20 pm
Epic Ending, Got me hooked for the next chapter 😛
May 21, 2015 at 7:23 pm
cool 24hrs teaching lol tnx alot guys
May 15, 2015 at 3:13 am
Well done explanations. Love the examples.
robert gossa says
May 12, 2015 at 9:13 am
That you. The content is well refined.
April 29, 2015 at 7:41 pm
Kenneth Excellent says
March 25, 2015 at 1:52 pm
On self review; preparing accounting records, I guess this will not be objective for another group will be tempted not to audit the accounting records prepared by their team as it already reviewed. It is the responsibility of management to prepare the FSs. Auditors have just to provide opinion on the FSs.
How will then shareholders get assurance of management if some accounting records are prepared by auditors.
If management is failing to prepare the FSs, then this have to be reflected in letter of weakness
Please assist me, it is giving me headache
March 25, 2015 at 5:43 pm
An auditing firm can be very large. That means that it is possible to have a completely different set of people preparing the FS to thos who audit them. This is suppose to reduce the self-review threat to acceptable levels.
It is management’s responsbility to prepare the FS but that does not mean they have to prepare them personally. Typically they would ask accounting staff in the company to do it or they could sub-contract this task, for example, to a team from their auditors.
[It’s better if you ask questions on the Ask ACCA Tutor Forum as that’s what we review regularly].
March 25, 2015 at 1:47 pm
On self review; preparing accounting records, I guess this will be objective for another group will be tempted not to audit the accounting records prepared their team as it already reviewed. It is the responsibility of management to prepare the FSs. Auditors have just to provide opinion on the FSs. How will then shareholders get assurance of management if some accounting is records are prepared by auditors.
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