Episoder
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ACCA published a new AAA technical article in January 2024 - ISSA 5000 (sustainability). In this edition of the podcast, Ben brings the article to life, explaining the technical areas in simple language......and gives hints on how it will be tested in the AAA exam.
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How is AI impacting auditors, regulators.....and ACCA students! Ben gives advice on how AI can help with your exam preparation.
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Mangler du episoder?
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Be prepared! Ben gives practical advice on what to do whilst waiting for results.
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Juicy facts about ACCA......and lots of commentary on ACCA's audit report. Great for your AAA exam preparation!
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Silicon Valley Bank (SVB) collapsed spectacularly in early 2023......just 2 weeks after KPMG gave a clean audit report.
Why did the bank collapse? And what factors led to KPMG being implicated? Ben explores these questions in this edition of the audit cast.
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What went wrong at Carillion? How were KPMG implicated? And what is Ben's top topic tip for the March 2023 exam? Listen to find out!
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Ben explores the rules on 'tendering' for large company audits, discusses 'audit quality', and considers why only 2 auditors (PwC & Deloitte) pitched for the HSBC audit.
Oh....and there's a 'FUN FACTS QUIZ' at the end! -
Jess took several attempts to clear her nemesis paper......AFM. Here, she gives practical tips and advice to help any other students who are struggling with ACCA.
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If you have a 'choice' about whether to sit your ACCA exams remotely, or in a physical exam centre, this edition will help you to make an informed decision
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Superdry are facing going concern uncertainties...and their auditor (Deloitte) has resigned. In this edition, Ben discusses the challenges facing Superdry and gives exam insights on audit reports.
See Superdry's financial statements here https://corporate.superdry.com/media/3153/annual_report_2021.pdf
See Deloitte's resignation letter here (if this link doesn;t work, go to the 'Companies House' website and search for 'Superdry. The auditor's resignation letter is there https://s3.eu-west-2.amazonaws.com/document-api-images-live.ch.gov.uk/docs/4qKbd6npHaozs_KJsClBkwGWK2D-EXE_MoHHmoQXRt4/application-pdf?X-Amz-Algorithm=AWS4-HMAC-SHA256&X-Amz-Credential=ASIAWRGBDBV3PZ652IMQ%2F20221117%2Feu-west-2%2Fs3%2Faws4_request&X-Amz-Date=20221117T143151Z&X-Amz-Expires=60&X-Amz-Security-Token=IQoJb3JpZ2luX2VjECQaCWV1LXdlc3QtMiJGMEQCIGctqr2ep4RPNHQqfAWjNEXLoUPjhkaGsqTJhiSmMM1oAiBLGZ8zt3%2FJIzZoUKXi%2FlMpzhcR19%2FMTwNSgO3i9h1QAyrNBAgtEAQaDDQ0OTIyOTAzMjgyMiIMs6c7ODt1SJiErCtNKqoEMmN8Zs6%2BTKdtqV%2Bp7%2BFvf3%2BwX3MOnjoTrOLVrjIYjTsevJVh%2Fyv58U%2BXkgAaEC3Lxw2%2BbbCWCTYm63ZGYgN%2BlzjPJu5fe2gSWSZsb%2F1APQdpGb5NvpgF3qQDZZW4ldIRQNy8U22cnoYloJaEupnt9%2Bcb7VouRLOT9fd1OBlQJgOAtFJ6m%2BQ%2Fh3ExmIzP8pK870mEfctlNG%2B4z9hVB1VaGjEBbR0GCupYgr1TidqbNmsRfoT4gA%2F863iWFfhV7e2GOAOztm%2BBUS3VCaAMPvlWzc4ugnQQ6ICXoFK6ICy24%2FGlPi5%2BlxOFm1r11%2B4hWSvT%2FThA%2BWhaazj5qfkJpZB0GyNbrR4xMkbvXSopM6RnamYxqd7mRmaGXG0vrT8%2F6yiUkXM%2Fys6vUUc%2FaaC7kakryBvuX2pOpnaJKY5ad26OSUBgZco9rZCjrlXf%2FLfBZxDi9i1PPgghz8kXbhwH7Fp9eNTRH7rEe22%2Fz102EU%2BDYAdsznWYIYEewgaAuzj2et51ZUBRLQmbCSZ%2BSPnEgeazRl%2FWedyRdWN84VtEruh6VQzxXjZIX9zXNDaj2vGjxndAI0%2BFN9eXjj6qaMmITE%2FrsprklO9GTfGIPBIoSdB%2B768YvN%2BeEU4Kp%2BI5JXyZLRF5vbEOccwsHl3zlfRet1fXAZYqrzJ1nls6hTPqZYNazbxz8%2B3kBwxl%2Bn56oMNVxwe2wpQDtuy9iDAGtYnqSMM6gbB4zYCx8BwGU54wkLnYmwY6qgFM4BMWtqFJ%2FPAE2L6olHGE2Y8JvCcCje62%2BrNzNrBQiyniW%2Fw9fDyfP6M6%2F7tEUuV4sTIapQECRHiiz5gnupmLZOKeiirWXEY5DSc0KzTvBqAxdXe9sFfdDekAZTGJYZs3w2I%2BEsCHHEM1JDGFSg0IKjkHbtbjf%2BX%2FcCHams3dQ9yBPayOpYWXcFzx%2BHi5QUjGmp0bW4aukFwcIS2qMYiGN2eR2%2FCXD%2BGBRA%3D%3D&X-Amz-SignedHeaders=host&response-content-disposition=inline%3Bfilename%3D%22companies_house_document.pdf%22&X-Amz-Signature=b029f6bf6531835bfea984959a1bc42e1943129620600ede774089e4b043d999 -
ESG is highly likely to be tested in the AAA exam.....as the examiner has just published 2x technical articles on it!
I'm joined by Michaela, ESG expert at an investment bank, to discuss the main themes of the technical articles -
A new ACCA technical article has been published on Quality Management.....this is something that is very likely to be examined in AAA!
Andy, a senior EQCR reviewer at a Big 4 firm, shares his experiences of quality management in the real world of audit.
Read the article here https://www.accaglobal.com/an/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/isqm-1.html -
What is the normal due diligence process? What value to assurance providers add? And how did Elon Musk's $44bn offer for Twitter fail to follow this process? Find out in this edition of the audit cast.
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KPMG, PwC and Deloitte have all been fined by the FRC recently for audit failings. In this edition of the audit cast, Ben discusses these cases and the implications for audit quality control, a key examinable topic.
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Michael Baker, a top performing ACCA student (who scored 81% in the AAA exam), shares his top tips for AAA success
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Big 4 audit partner Andy and I discuss how work life balance is changing in the modern UK audit environment.
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Ben discusses how rising interest rates can trigger / impact an impairment review, and the challenges this can pose for the auditor
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I'm joined by Tom Clendon, expert SBR tutor, to give you the facts you need to make an informed choice
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Money laundering.....taking dodgy, illegally acquired funds and 'washing' them clean using the financial system. Natwest bank was recently fined £297m for its role in the money laundering activities of Fowler Oldfield, a UK jewellery firm. In this edition of the podcast, Ben discusses the case and uses it to illustrate the 3 phases of money laundering.
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Sarah Salman, AAA prize winner for Qatar at the 2021 exam sitting, gives her top tips on how to maximise your chances of passing the AAA exam.
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