What is fintech? Why have there been so many fintech transactions in the first half of 2021? And what due diligence work will auditors perform on these transactions? Ben answers these questions in this edition of the audit cast.
Data analytics have been used to drive governments' responses to the COVID-19 pandemic. Real time data over the emergence of new variants and their spread has helped to drive decision making over local lockdowns and vaccine rollouts. In this podcast, Ben discusses how auditors can make use of data analytics when planning and performing audits.
Inflation (prices rising over time) can cause going concern issues for a company, particularly if they are debt financed. In this episode of the audit cast, Ben explores how rising inflation rates can impact the audit report.
Warren Buffett's investment fund, Berkshire Hathaway, has earned huge returns for investors over the last 50 years. However, standards of corporate governance at the company are weak. In this edition of the audit cast, Ben re-caps key principles of corporate governance that are relevant for the AAA exam, using Berkshire Hathaway as a case study.
The home working revolution of 2020/21 has dramatically impacted many workers. Internal controls have had to adapt to allow workers access to confidential information when working remotely. How has this impacted auditors?
Bitcoin and other cryptocurrencies are becoming more mainstream. In this podcast, Ben discusses challenges for the auditor around classifying bitcoin in financial statements and potential subsequent events.