JUMOQ Learning · Reporting & Disclosures

Advanced Ind AS 8 – Materiality, Judgement Governance and Audit-defensible Restatements

Evaluate and defend complex conclusions in Materiality, Judgement Governance and Audit-defensible Restatements. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS8-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 14 minFull study estimate

Full study estimate: 3 hr 14 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.

Course orientation

VideoJudgement, Governance and Audit Defence under Ind AS
VideoInd AS 8 Architecture and Learning Path

Materiality assessment for errors

LessonMateriality assessment for errors
VideoMateriality assessment for errors: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Aggregation of misstatements

LessonAggregation of misstatements
VideoAggregation of misstatements: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Impracticability evidence

LessonImpracticability evidence
QuizLesson 3 Knowledge Check

Governance of accounting manuals

LessonGovernance of accounting manuals
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Audit committee communication and control remediation

LessonAudit committee communication and control remediation
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceAdvanced Ind AS 8 – Materiality, Judgement Governance and Audit-defensible Restatements – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 8 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 8 Disclosure, Control and Evidence Checklist
Downloadable resourceInd AS Research, Judgement and Documentation Guide

Final Assessment

QuizAdvanced Ind AS 8 – Materiality, Judgement Governance and Audit-defensible Restatements – Final 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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