A866 Auditing implications of periodic review
Tolley CPD
Auditing implications of periodic review
John Selwood
Seminar
This Seminar is 16 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Key changes to FRS 102
- 3) Audit issues - big picture
- 4) Definitions
- 5) Lease term
- 6) Revenue recognition - 5 step model
- 7) Evaluating management's approach term
- 8) Independence issues
- 9) Audit of small companies - completeness of disclosure