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ACCA Ben Wilson's AAA audit cast

ACCA Ben Wilson's AAA audit cast

By Ben Wilson
Join expert ACCA AAA tutor Ben Wilson as he discusses world events from an audit perspective, helping to develop your advanced auditing skills for the AAA exam
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Fintech and due diligence
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.
July 26, 2021
Virus variants and data analytics
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. 
July 5, 2021
Inflation and the audit report
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.
May 19, 2021
Warren Buffett and corporate governance
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. 
May 11, 2021
Home working and internal controls
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? 
April 27, 2021
Cryptocurrency, classification and subsequent events
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.
April 15, 2021
COVID 19 and going concern
Auditing going concern during a global pandemic is a real challenge! Ben discusses the audit tests that should be performed and potential impacts on the auditor's report. 
April 12, 2021
Ever Given, inventory, provisions and revenue recognition
What were the audit implications of the Ever Given container ship blocking the Suez canal? Ben discusses how inventory, provisions and revenue recognition could be impacted. 
April 7, 2021