This second video in the three-part series provides insights into the actual audit process, to help audit committee members and other interested parties in gaining a better understanding of the roles and responsibilities of an external auditor.
This video covers:
- preliminary engagement activities
- planning and performing the audit
- forming an opinion and communicating results
- professional judgment and professional skepticism
- the auditor's responsibilities
- the audit committee's role in evaluating the quality of the audit and overseeing the external auditor
Audience:
- audit committee and board members of Canadian public companies
- management
- external auditors