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<a class="text-decoration-none" href="/posts/1694237-what-is-internal-audit"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
What is internal audit
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<span class="numeric-tabular d-sm-none">
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<span><span class="js-time" data-epochtime="1383125838" data-format="short_date">Oct 30, 2013</span></span>
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<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
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<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1694186-modifications"><div class="Episode-list-grid card-body pan">
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<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Modifications
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<div class="text-muted df align-items-baseline gap-2 fs-8">
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<span><span class="js-time" data-epochtime="1383120907" data-format="short_date">Oct 30, 2013</span></span>
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<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
3m
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<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
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<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Modified audit reports
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
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<span><span class="js-time" data-epochtime="1383120578" data-format="short_date">Oct 30, 2013</span></span>
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<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
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<a class="text-decoration-none" href="/posts/1694176-audit-reports-and-opinions"><div class="Episode-list-grid card-body pan">
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<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Audit reports and opinions
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
2m
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<span><span class="js-time" data-epochtime="1383119933" data-format="short_date">Oct 30, 2013</span></span>
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<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
2m
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<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1694173-audit-procedures"><div class="Episode-list-grid card-body pan">
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<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Audit procedures 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
30s
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<span><span class="js-time" data-epochtime="1383119441" data-format="short_date">Oct 30, 2013</span></span>
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</div>
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<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
30s
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<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1694171-auditor-responsibility"><div class="Episode-list-grid card-body pan">
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<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Auditor responsibility 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
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<span><span class="js-time" data-epochtime="1383119357" data-format="short_date">Oct 30, 2013</span></span>
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</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
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<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
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<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Management responsibilities 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
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<span><span class="js-time" data-epochtime="1383118901" data-format="short_date">Oct 30, 2013</span></span>
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<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
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<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1693356-professional-scepticism"><div class="Episode-list-grid card-body pan">
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<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Professional scepticism
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<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
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<span><span class="js-time" data-epochtime="1383079993" data-format="short_date">Oct 29, 2013</span></span>
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<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
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<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1693346-audit-procedures-on-fraud"><div class="Episode-list-grid card-body pan">
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<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Audit procedures on fraud
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
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<span><span class="js-time" data-epochtime="1383079675" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
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</div>
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<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1693335-auditor-responsibility-on-fraud"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Auditor responsibility on fraud
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
3m
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<span><span class="js-time" data-epochtime="1383079328" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
3m
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<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1693325-understanding-the-entity"><div class="Episode-list-grid card-body pan">
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<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Understanding the entity 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
2m
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<span><span class="js-time" data-epochtime="1383078949" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
2m
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</div>
</div>
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<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1693316-practical-uses-of-materiality"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Practical uses of materiality
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
2m
</span>
<span class="d-sm-none">
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<span><span class="js-time" data-epochtime="1383078616" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
2m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1693309-analytical-procedures-at-the-planning-stage"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Analytical procedures at the planning stage 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
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<span><span class="js-time" data-epochtime="1383078151" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
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</div>
</div>
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<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1693283-how-to-make-an-audit-strategy"><div class="Episode-list-grid card-body pan">
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<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
How to make an audit strategy
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
2m
</span>
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<span><span class="js-time" data-epochtime="1383077368" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
2m
</div>
</div>
</div>
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<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1693258-audit-strategy-introduction"><div class="Episode-list-grid card-body pan">
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<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Audit strategy introduction 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
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<span><span class="js-time" data-epochtime="1383077157" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1693254-planning-process"><div class="Episode-list-grid card-body pan">
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<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Planning process
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
30s
</span>
<span class="d-sm-none">
&bull;
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<span><span class="js-time" data-epochtime="1383076866" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
30s
</div>
</div>
</div>
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<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1693251-planning-objectives"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Planning objectives
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
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<span><span class="js-time" data-epochtime="1383076306" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1693236-audit-risk-in-general"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Audit risk in general
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
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</span>
<span><span class="js-time" data-epochtime="1383076105" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1693225-why-plan"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Why plan 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383075431" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692964-substantive-procedures"><div class="Episode-list-grid card-body pan">
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<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Substantive procedures
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
29s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383070608" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
29s
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692963-tests-of-control"><div class="Episode-list-grid card-body pan">
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<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Tests of control 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
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<span><span class="js-time" data-epochtime="1383070540" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692947-procedures-when-using-internal-audit"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Procedures when using internal audit
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383070194" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692940-using-internal-audit"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Using internal audit
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383070100" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692925-procedures"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Procedures 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383069685" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692918-the-problem-with-estimates"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
The problem with estimates 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383069567" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692855-procedures"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Procedures 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383068326" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692850-auditors-responsibility"><div class="Episode-list-grid card-body pan">
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<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Auditors responsibility
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383068228" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692848-management-responsibility"><div class="Episode-list-grid card-body pan">
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<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Management responsibility 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383068141" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692728-purpose-of-a-final-review"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Purpose of a final review
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383065635" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692725-what-happens-in-the-final-review"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
What happens in the final review
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383065511" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692691-quality-and-reliability"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Quality and reliability
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
2m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383064692" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
2m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692684-how-reps-are-obtained"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
How reps are obtained 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383064565" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692680-why-have-written-representations"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Why have written representations
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383064484" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692673-written-representations-definition"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Written representations definition 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
12s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383064381" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
12s
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692568-going-concern-indicators"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Going concern indicators
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383062267" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692567-going-concern-review-procedures"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Going concern review procedures
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383062199" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692565-auditors-responsibilities"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Auditors responsibilities 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383062128" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692563-directors-responsibilities"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Directors responsibilities 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383062074" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692562-going-concern-and-the-financial-statements"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Going concern and the financial statements
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383061895" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1692539-going-concern-challenges"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Going concern challenges 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383061802" data-format="short_date">Oct 29, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1686835-what-if-opening-balances-unaudited-by-us"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
What if opening balances unaudited by us?
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1382794296" data-format="short_date">Oct 26, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1686832-opening-balances-considerations"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Opening balances - considerations
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1382794150" data-format="short_date">Oct 26, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1686824-comparatives"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Comparatives 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
28s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1382793727" data-format="short_date">Oct 26, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
28s
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1674965-compilation-engagements"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Compilation engagements
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
23s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1382340448" data-format="short_date">Oct 21, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
23s
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1674958-agreed-upon-procedures"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Agreed upon procedures
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
16s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1382340377" data-format="short_date">Oct 21, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
16s
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1674956-review-engagement"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Review engagement 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
17s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1382340312" data-format="short_date">Oct 21, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
17s
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1657985-notional-costs-relevance"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Notional costs relevance
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
15s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1381669380" data-format="short_date">Oct 13, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
15s
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1657984-opportunity-cost"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Opportunity cost
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
16s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1381669334" data-format="short_date">Oct 13, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
16s
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1654621-detection-risk"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Detection risk
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1381489038" data-format="short_date">Oct 11, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>
<hr class="mvn mhs text-black-50 opacity-25">
<div class="card rounded-0 border-0 pas qa-audio-clip-overview" style="--bs-card-bg: transparent;">
<a class="text-decoration-none" href="/posts/1654619-control-risk"><div class="Episode-list-grid card-body pan">
<div class="l-flex align-items-baseline gap-2 gap-md-3">
<div class="vstack gap-1 my-auto">
<h5 class="text-line-clamp text-line-clamp-3 balanced-h fs-6 fs-5-lg fw-normal mb-0">
Control risk
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
1m
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1381488958" data-format="short_date">Oct 11, 2013</span></span>
</div>
</div>
</div>
<div class="d-none d-sm-grid" style="justify-self: center; align-items: center;">
<div class="fs-8 numeric-tabular text-nowrap text-muted phs">
1m
</div>
</div>
</div>
</a></div>

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