<turbo-stream action="append" target="audio_clips_list"><template>
    <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/1765598-buying-a-sub-at-fair-value"><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">
buying a sub at fair value
</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="1385739821" data-format="short_date">Nov 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/1765344-related-parties-and-group-accounting"><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">
related parties and group accounting
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
40s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1385733645" data-format="short_date">Nov 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">
40s
</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/1740534-getting-information-for-process-software"><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">
getting information for process software
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
18s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1384857036" data-format="short_date">Nov 19, 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">
18s
</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/1735855-exponential-smoothing"><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">
exponential smoothing
</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="1384701814" data-format="short_date">Nov 17, 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/1735819-flexible-budgets-explained"><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">
flexible budgets explained
</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="1384699641" data-format="short_date">Nov 17, 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/1707396-other-matters-paragraph"><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">
Other matters paragraph
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
54s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383662956" data-format="short_date">Nov 05, 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">
54s
</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/1707389-emphasis-of-matter"><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">
Emphasis of matter
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
46s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383662878" data-format="short_date">Nov 05, 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">
46s
</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/1707229-evidence-for-outsourced-activities"><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">
Evidence for outsourced activities 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
48s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383658613" data-format="short_date">Nov 05, 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">
48s
</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/1707186-service-organisations"><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">
Service organisations
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
19s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383657450" data-format="short_date">Nov 05, 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">
19s
</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/1707102-factors-to-consider-when-outsourcing"><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">
Factors to consider when outsourcing 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
54s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383653867" data-format="short_date">Nov 05, 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">
54s
</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/1700508-forensic-accounting"><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">
Forensic accounting
</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;
</span>
<span><span class="js-time" data-epochtime="1383330120" data-format="short_date">Nov 01, 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>
</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/1700296-pfi-work"><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">
PFI work
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
45s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383324898" data-format="short_date">Nov 01, 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">
45s
</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/1700255-qualifying-a-pfi-report"><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">
Qualifying a PFI report
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
13s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383323724" data-format="short_date">Nov 01, 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">
13s
</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/1700247-what-sort-of-assurance-should-the-auditor-offer"><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 sort of assurance should the auditor offer?
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
8s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383323427" data-format="short_date">Nov 01, 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">
8s
</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/1700219-forecasts"><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">
Forecasts
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
14s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383322747" data-format="short_date">Nov 01, 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">
14s
</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/1700217-listed-companies-and-pfi"><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">
Listed companies and PFI
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
13s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383322671" data-format="short_date">Nov 01, 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">
13s
</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/1698343-related-party-responsibilities-and-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">
Related party responsibilities and risk
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
38s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383248962" data-format="short_date">Oct 31, 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">
38s
</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/1698257-don-t-forget-their-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">
Don&#39;t forget their cost!
</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="1383246559" data-format="short_date">Oct 31, 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/1697981-business-risks-and-audit-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">
Business risks and audit 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="1383240383" data-format="short_date">Oct 31, 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/1697920-why-plan-you-big-fat-cow"><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 you big fat cow?
</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="1383238604" data-format="short_date">Oct 31, 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/1697919-strategy-and-plans"><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">
Strategy and plans 
</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;
</span>
<span><span class="js-time" data-epochtime="1383238531" data-format="short_date">Oct 31, 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>
</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/1695965-watch-the-video-bad-boy"><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">
Watch the video bad boy
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
7s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383163180" data-format="short_date">Oct 30, 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">
7s
</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/1695945-tender-document"><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">
Tender document 
</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="1383162436" data-format="short_date">Oct 30, 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/1695795-why-are-we-being-asked"><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 are we being asked 
</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="1383160020" data-format="short_date">Oct 30, 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/1695759-why-audit-fees-should-fall-generally"><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 audit fees should fall generally 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
37s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383159359" data-format="short_date">Oct 30, 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">
37s
</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/1695753-fees"><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">
Fees
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
36s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383159250" data-format="short_date">Oct 30, 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">
36s
</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/1695723-engagement-quality-control-reviewer"><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">
Engagement quality control reviewer
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
51s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383158907" data-format="short_date">Oct 30, 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">
51s
</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/1695582-limiting-auditors-liability"><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">
Limiting auditors liability
</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="1383156697" data-format="short_date">Oct 30, 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/1695390-withdraw-from-the-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">
Withdraw from the engagement 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
43s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383152393" data-format="short_date">Oct 30, 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">
43s
</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/1695386-communicating-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">
Communicating fraud
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
50s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383152301" data-format="short_date">Oct 30, 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">
50s
</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/1695369-audit-approach"><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 approach
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
40s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383151752" data-format="short_date">Oct 30, 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">
40s
</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/1695350-those-charged-with-governance-procedure"><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">
Those charged with governance procedure
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
35s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383151048" data-format="short_date">Oct 30, 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">
35s
</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/1695204-safeguards"><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">
Safeguards 
</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="1383148886" data-format="short_date">Oct 30, 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/1695192-where-does-the-ethical-code-come-from"><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">
Where does the ethical code come from 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
24s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383148585" data-format="short_date">Oct 30, 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">
24s
</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/1695151-money-laundering-main-offences"><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">
Money laundering main offences
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
24s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383147953" data-format="short_date">Oct 30, 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">
24s
</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/1695127-fatf"><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">
FATF
</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="1383147440" data-format="short_date">Oct 30, 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/1695118-fact-sheet-145"><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">
Fact sheet 145
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
31s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383147230" data-format="short_date">Oct 30, 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">
31s
</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/1695117-isas"><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">
ISAs
</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="1383135395" data-format="short_date">Oct 30, 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/1695116-ifac"><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">
IFAC
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
36s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383135339" data-format="short_date">Oct 30, 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">
36s
</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/1694440-regulating-our-profession"><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">
Regulating our profession
</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="1383135045" data-format="short_date">Oct 30, 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/1694410-contents-of-an-engagement-letter"><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">
Contents of an engagement letter
</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="1383134110" data-format="short_date">Oct 30, 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/1694406-engagement-letters-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">
Engagement letters in general
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
49s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383134006" data-format="short_date">Oct 30, 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">
49s
</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/1694403-procedures-when-offered-an-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 offered an 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="1383133920" data-format="short_date">Oct 30, 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/1694393-preconditions-for-an-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">
Preconditions for an audit
</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;
</span>
<span><span class="js-time" data-epochtime="1383133753" data-format="short_date">Oct 30, 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>
</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/1694353-reporting-internal-control-deficiencies"><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">
Reporting internal control deficiencies 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
58s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383131567" data-format="short_date">Oct 30, 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">
58s
</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/1694343-testing-the-internal-control-system"><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">
Testing the internal control system
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
58s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383131029" data-format="short_date">Oct 30, 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">
58s
</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/1694340-documenting-internal-control-systems"><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">
Documenting internal control systems 
</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="1383130938" data-format="short_date">Oct 30, 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/1694336-how-to-get-to-know-the-internal-control-system"><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 to get to know the internal control system 
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
54s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383130823" data-format="short_date">Oct 30, 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">
54s
</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/1694332-internal-controls-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">
Internal controls 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">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383130694" data-format="short_date">Oct 30, 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/1694271-operational-internal-audits"><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">
Operational internal audits
</h5>
<div class="text-muted df align-items-baseline gap-2 fs-8">
<span class="numeric-tabular d-sm-none">
44s
</span>
<span class="d-sm-none">
&bull;
</span>
<span><span class="js-time" data-epochtime="1383127326" data-format="short_date">Oct 30, 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">
44s
</div>
</div>
</div>
</a></div>

</template></turbo-stream>
  <turbo-stream action="replace" target="turbo_pagination"><template><turbo-frame loading="lazy" id="turbo_pagination" src="/channels/4964067.turbo_stream?list=1&amp;page=10"><div aria-hidden="true" class="card rounded-0 border-0 border-bottom">
<div class="card-body df align-items-center placeholder-glow text-black-50">
<div class="w-100">
<h5>
<div class="placeholder col-6"></div>
</h5>
<div class="placeholder placeholder-sm" style="width:15ch"></div>
</div>
<div class="mla">
<span class="placeholder placeholder-sm" style="width:4ch"></span>
</div>
</div>
</div>
<div aria-hidden="true" class="card rounded-0 border-0 border-bottom">
<div class="card-body df align-items-center placeholder-glow text-black-50">
<div class="w-100">
<h5>
<div class="placeholder col-6"></div>
</h5>
<div class="placeholder placeholder-sm" style="width:15ch"></div>
</div>
<div class="mla">
<span class="placeholder placeholder-sm" style="width:4ch"></span>
</div>
</div>
</div>
<div aria-hidden="true" class="card rounded-0 border-0 border-bottom">
<div class="card-body df align-items-center placeholder-glow text-black-50">
<div class="w-100">
<h5>
<div class="placeholder col-6"></div>
</h5>
<div class="placeholder placeholder-sm" style="width:15ch"></div>
</div>
<div class="mla">
<span class="placeholder placeholder-sm" style="width:4ch"></span>
</div>
</div>
</div>
<div aria-hidden="true" class="card rounded-0 border-0 border-bottom">
<div class="card-body df align-items-center placeholder-glow text-black-50">
<div class="w-100">
<h5>
<div class="placeholder col-6"></div>
</h5>
<div class="placeholder placeholder-sm" style="width:15ch"></div>
</div>
<div class="mla">
<span class="placeholder placeholder-sm" style="width:4ch"></span>
</div>
</div>
</div>
<div aria-hidden="true" class="card rounded-0 border-0 border-bottom">
<div class="card-body df align-items-center placeholder-glow text-black-50">
<div class="w-100">
<h5>
<div class="placeholder col-6"></div>
</h5>
<div class="placeholder placeholder-sm" style="width:15ch"></div>
</div>
<div class="mla">
<span class="placeholder placeholder-sm" style="width:4ch"></span>
</div>
</div>
</div>
<div class="visually-hidden">
<a href="/channels/4964067?list=1&amp;page=10">next page</a>
</div>
</turbo-frame></template></turbo-stream>
