High-quality lecture on the subject of "Auditing and Risk" in the series "Corporate Governance & Auditing" by Prof. Dr. Henning Zuelch. The online lecture is held in English.

Der Vortrag „Auditing and Risk“ von Prof. Dr. Henning Zülch ist Bestandteil des Kurses „Corporate Governance and Auditing“. Der Vortrag ist dabei in folgende Kapitel unterteilt: Review II2c Principles of Independence, Auditing Standards, Auditing Standards in Germany, The Relation between Accounting and Auditing Standards, Management Assertions (review), II. Theoretical Aspects of Auditing / Framework, Objectives of the Audit Process, Phases of an Audit, Materiality: Definition and Quantification, Risk: An Overview, Audit Risk, Inherent Risk, Control Risk, Detection Risk, Audit Risk: An Example, Review: II.3a Framework.

Overview of chapters:

1. Review II2c Principles of Independence
2. Auditing Standards
3. Auditing Standards in Germany
4. The Relation between Accounting and Auditing Standards
5. Management Assertions (review)
6. Theoretical Aspects of Auditing / Framework
7. Objectives of the Audit Process
8. Phases of an Audit
9. Materiality: Definition and Quantification
10. Risk: An Overview
11. Risk: Audit Risk
12. Risk: Inherent Risk
13. Risk: Control Risk
14. Risk: Detection Risk
15. Risk: Audit Risk: An Example Detection Risk
16. Risk: Review: II.3a Framework

Hochwertige Vorlesung zum Thema "Auditing and Risk" in der Reihe "Corporate Governance & Auditing" von Prof. Dr. Henning Zuelch. Die Online-Vorlesung wird in englischer Sprache gehalten.

Ueberblick der Kapitel:

1. Review II2c Principles of Independence
2. Auditing Standards
3. Auditing Standards in Germany
4. The Relation between Accounting and Auditing Standards
5. Management Assertions (review)
6. Theoretical Aspects of Auditing / Framework
7. Objectives of the Audit Process
8. Phases of an Audit
9. Materiality: Definition and Quantification
10. Risk: An Overview
11. Risk: Audit Risk
12. Risk: Inherent Risk
13. Risk: Control Risk
14. Risk: Detection Risk
15. Risk: Audit Risk: An Example Detection Risk
16. Risk: Review: II.3a Framework