About this course
A 50-minute applied course for Indian audit-firm teams. Five lessons and narrated animated videos, five knowledge checks, five practical activities and a final assessment develop evidence-based judgement. Cases are fictional. Covers ICAI auditing standards and the Indian company reporting context, including electronic ADT-4. Confirm engagement-specific applicability and current requirements. No ICAI CPE accreditation is claimed.
Who this is for
Learners interested in this course
What you will learn
Course outline
1. Challenge explanations and resolve contradictions
- Challenge explanations and resolve contradictions
- Challenge explanations and resolve contradictions — video
- Topic 1 knowledge check
- Decision Mission: the conflicting delivery record
2. Recognise revenue, liability and asset red flags
- Recognise revenue, liability and asset red flags
- Recognise revenue, liability and asset red flags — video
- Topic 2 knowledge check
- Case Quest: three exceptions before signing
3. Test journals and management override
- Test journals and management override
- Test journals and management override — video
- Topic 3 knowledge check
- Impact Simulator: unsupported journal exposure
4. Find hidden relationships and circular transactions
- Find hidden relationships and circular transactions
- Find hidden relationships and circular transactions — video
- Topic 4 knowledge check
- Practice Lab: trace the relationship and the loop
5. Respond, escalate and assess reporting duties
- Respond, escalate and assess reporting duties
- Respond, escalate and assess reporting duties — video
- Topic 5 knowledge check
- Roleplay Studio: a factual partner escalation
Final assessment
- Final assessment