JUMOQ Learning · Audit Planning & Risk Assessment

Audit Planning, Materiality and Sampling in Practice

Turn business risks into assertion-led procedures, defensible materiality and unbiased sample evaluation.

AA-03Intermediate

Course director: Venkata Subramani Ramachandra

55 minFull study estimate

Full study estimate: 55 min

Self-paced estimates for one pass through the course. Practical work includes activities, assignments and resource study. Your pace may vary; breaks and repeat attempts are extra. All course and certificate requirements still apply.

Inside this course

Select a topic to see its lessons, videos, practice activities and resources.

Understand the business before selecting tests

LessonUnderstand the business before selecting tests
VideoUnderstand the business before selecting tests — videoScheduled — upload pending
QuizTopic 1 knowledge check
Decision MissionDecision Mission: make the planning response

Translate business risks into assertions and procedures

LessonTranslate business risks into assertions and procedures
VideoTranslate business risks into assertions and procedures — videoScheduled — upload pending
QuizTopic 2 knowledge check
Case QuestCase Quest: connect three evidence records

Set and revisit materiality thresholds

LessonSet and revisit materiality thresholds
VideoSet and revisit materiality thresholds — videoScheduled — upload pending
QuizTopic 3 knowledge check
Impact SimulatorImpact Simulator: illustrative benchmark sensitivity

Select samples without bias and evaluate exceptions

LessonSelect samples without bias and evaluate exceptions
VideoSelect samples without bias and evaluate exceptions — videoScheduled — upload pending
QuizTopic 4 knowledge check
Practice LabPractice Lab: choose and justify the procedure

Revise the plan when findings change the risk

LessonRevise the plan when findings change the risk
VideoRevise the plan when findings change the risk — videoScheduled — upload pending
QuizTopic 5 knowledge check
Roleplay StudioRoleplay Studio: brief the engagement partner

Final Assessment

QuizFinal assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

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