Risk of Material Misstatement Assessment: Part 1 [±12 mins]
This video explains assessing the risks of material misstatement (RoMM) around both fraud and error, at the financial statement and assertion levels, explaining its component of inherent risk in detail – with Michael Harber

Risk of Material Misstatement Assessment: Part 2 [±13 mins]
This video explains assessing the risks of material misstatement (RoMM) around both fraud and error, at the financial statement and assertion levels, explaining its component of control risk in detail – with Michael Harber

The Code of Professional Conduct [±20 mins]
This video explains the different components of the SAICA Code and reviews ethical considerations for chartered accountants, such as threats to the fundamental principles and auditor’s threats, especially to independence – with Michael Harber

System CAATs [±9 mins]
This video explains the principles of how the auditor can make use of computerised techniques in order to perform system and controls testing. The distinction between the two broad categories of Computer Assisted Audit Techniques (CAATs) is briefly explained and illustrated – with Michael Harber

Data CAATs [±12 mins]
This video explains the principles of how the auditor can make use of computerised techniques, specifically Data CAATs / audit retrieval software, in order to perform audit tests and data retrieval – with Michael Harber