<turbo-stream action="append" target="audio_clips_list"><template>
    <div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1694237">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1694237-what-is-internal-audit"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1694237-what-is-internal-audit"><div class="text-line-clamp text-line-clamp-3" dir="auto">
What is internal audit
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1694186">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1694186-modifications"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1694186-modifications"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Modifications
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1694185">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1694185-modified-audit-reports"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1694185-modified-audit-reports"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Modified audit reports
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1694176">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1694176-audit-reports-and-opinions"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1694176-audit-reports-and-opinions"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Audit reports and opinions
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1694173">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1694173-audit-procedures"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1694173-audit-procedures"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Audit procedures 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1694171">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1694171-auditor-responsibility"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1694171-auditor-responsibility"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Auditor responsibility 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1694161">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1694161-management-responsibilities"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1694161-management-responsibilities"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Management responsibilities 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1693356">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1693356-professional-scepticism"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1693356-professional-scepticism"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Professional scepticism
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1693346">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1693346-audit-procedures-on-fraud"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1693346-audit-procedures-on-fraud"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Audit procedures on fraud
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1693335">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1693335-auditor-responsibility-on-fraud"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1693335-auditor-responsibility-on-fraud"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Auditor responsibility on fraud
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1693325">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1693325-understanding-the-entity"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1693325-understanding-the-entity"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Understanding the entity 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1693316">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1693316-practical-uses-of-materiality"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1693316-practical-uses-of-materiality"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Practical uses of materiality
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1693309">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1693309-analytical-procedures-at-the-planning-stage"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1693309-analytical-procedures-at-the-planning-stage"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Analytical procedures at the planning stage 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1693283">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1693283-how-to-make-an-audit-strategy"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1693283-how-to-make-an-audit-strategy"><div class="text-line-clamp text-line-clamp-3" dir="auto">
How to make an audit strategy
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1693258">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1693258-audit-strategy-introduction"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1693258-audit-strategy-introduction"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Audit strategy introduction 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1693254">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1693254-planning-process"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1693254-planning-process"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Planning process
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1693251">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1693251-planning-objectives"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1693251-planning-objectives"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Planning objectives
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1693236">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1693236-audit-risk-in-general"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1693236-audit-risk-in-general"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Audit risk in general
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1693225">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1693225-why-plan"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1693225-why-plan"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Why plan 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692964">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692964-substantive-procedures"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692964-substantive-procedures"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Substantive procedures
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692963">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692963-tests-of-control"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692963-tests-of-control"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Tests of control 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692947">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692947-procedures-when-using-internal-audit"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692947-procedures-when-using-internal-audit"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Procedures when using internal audit
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692940">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692940-using-internal-audit"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692940-using-internal-audit"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Using internal audit
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692925">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692925-procedures"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692925-procedures"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Procedures 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692918">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692918-the-problem-with-estimates"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692918-the-problem-with-estimates"><div class="text-line-clamp text-line-clamp-3" dir="auto">
The problem with estimates 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692855">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692855-procedures"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692855-procedures"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Procedures 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692850">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692850-auditors-responsibility"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692850-auditors-responsibility"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Auditors responsibility
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692848">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692848-management-responsibility"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692848-management-responsibility"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Management responsibility 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692728">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692728-purpose-of-a-final-review"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692728-purpose-of-a-final-review"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Purpose of a final review
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692725">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692725-what-happens-in-the-final-review"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692725-what-happens-in-the-final-review"><div class="text-line-clamp text-line-clamp-3" dir="auto">
What happens in the final review
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692691">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692691-quality-and-reliability"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692691-quality-and-reliability"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Quality and reliability
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692684">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692684-how-reps-are-obtained"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692684-how-reps-are-obtained"><div class="text-line-clamp text-line-clamp-3" dir="auto">
How reps are obtained 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692680">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692680-why-have-written-representations"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692680-why-have-written-representations"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Why have written representations
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692673">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692673-written-representations-definition"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692673-written-representations-definition"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Written representations definition 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692568">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692568-going-concern-indicators"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692568-going-concern-indicators"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Going concern indicators
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692567">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692567-going-concern-review-procedures"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692567-going-concern-review-procedures"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Going concern review procedures
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692565">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692565-auditors-responsibilities"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692565-auditors-responsibilities"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Auditors responsibilities 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692563">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692563-directors-responsibilities"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692563-directors-responsibilities"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Directors responsibilities 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692562">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692562-going-concern-and-the-financial-statements"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692562-going-concern-and-the-financial-statements"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Going concern and the financial statements
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1692539">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1692539-going-concern-challenges"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1692539-going-concern-challenges"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Going concern challenges 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1686835">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1686835-what-if-opening-balances-unaudited-by-us"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1686835-what-if-opening-balances-unaudited-by-us"><div class="text-line-clamp text-line-clamp-3" dir="auto">
What if opening balances unaudited by us?
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1686832">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1686832-opening-balances-considerations"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1686832-opening-balances-considerations"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Opening balances - considerations
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1686824">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1686824-comparatives"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1686824-comparatives"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Comparatives 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1674965">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1674965-compilation-engagements"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1674965-compilation-engagements"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Compilation engagements
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1674958">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1674958-agreed-upon-procedures"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1674958-agreed-upon-procedures"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Agreed upon procedures
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1674956">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1674956-review-engagement"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1674956-review-engagement"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Review engagement 
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1657985">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1657985-notional-costs-relevance"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1657985-notional-costs-relevance"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Notional costs relevance
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1657984">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1657984-opportunity-cost"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1657984-opportunity-cost"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Opportunity cost
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1654621">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1654621-detection-risk"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1654621-detection-risk"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Detection risk
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>
<div class="card qa-audio-clip-overview bn p-0" data-author-id="45774" id="audio_clip_1654619">
<div class="card-img-top shadow-sm w-100 of-hid" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;">
<a href="https://audioboom.com/posts/1654619-control-risk"><img srcset="https://audioboom.com/i/32976318/75x75/c 75w, https://audioboom.com/i/32976318/150x150/c 150w, https://audioboom.com/i/32976318/300x300/c 300w, https://audioboom.com/i/32976318/600x600/c 600w, https://audioboom.com/i/32976318/1400x1400/c 1400w" sizes="300px" style="background-color: #dbdbdb" class="js-img-bg ratio-square wh-100" src="https://audioboom.com/i/32976318/1400x1400/c" width="300" height="300" />
</a></div>
<div class="card-body px-0 pb-0">
<div class="l-flex-stack__container l-flex-space-between h-100">
<h6 class="card-title">
<a class="color-fade-link" href="https://audioboom.com/posts/1654619-control-risk"><div class="text-line-clamp text-line-clamp-3" dir="auto">
Control risk
</div>
</a></h6>
<div class="card-text f7 op-80" data-description="clip-author">
</div>
</div>
</div>
</div>


</template></turbo-stream>
  <turbo-stream action="replace" target="audio_clips_pagination"><template><turbo-frame loading="lazy" id="audio_clips_pagination" src="/channels/4964067-acowtancy.turbo_stream?list=0&amp;page=11"><div class="container-inline">
<div class="l-grid l-grid-upto-five-col gap-4">
<div aria-hidden="true" class="card qa-audio-clip-overview bn p-0">
<div class="card-img-top w-100 bg-black-20" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;"></div>
<div class="card-body px-0 pb-0 placeholder-glow">
<div class="card-title">
<div class="placeholder w-100"></div>
</div>
</div>
</div>
<div aria-hidden="true" class="card qa-audio-clip-overview bn p-0">
<div class="card-img-top w-100 bg-black-20" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;"></div>
<div class="card-body px-0 pb-0 placeholder-glow">
<div class="card-title">
<div class="placeholder w-100"></div>
</div>
</div>
</div>
<div aria-hidden="true" class="card qa-audio-clip-overview bn p-0">
<div class="card-img-top w-100 bg-black-20" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;"></div>
<div class="card-body px-0 pb-0 placeholder-glow">
<div class="card-title">
<div class="placeholder w-100"></div>
</div>
</div>
</div>
<div aria-hidden="true" class="card qa-audio-clip-overview bn p-0">
<div class="card-img-top w-100 bg-black-20" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;"></div>
<div class="card-body px-0 pb-0 placeholder-glow">
<div class="card-title">
<div class="placeholder w-100"></div>
</div>
</div>
</div>
<div aria-hidden="true" class="card qa-audio-clip-overview bn p-0">
<div class="card-img-top w-100 bg-black-20" style="aspect-ratio: 1; --bs-card-inner-border-radius: 0;"></div>
<div class="card-body px-0 pb-0 placeholder-glow">
<div class="card-title">
<div class="placeholder w-100"></div>
</div>
</div>
</div>
</div>
</div>
<div class="visually-hidden">
<a href="/channels/4964067-acowtancy?list=0&amp;page=11">next page</a>
</div>
</turbo-frame></template></turbo-stream>
