Auditing LEASES under IFRS16 tests of controls and substantive procedures











>> YOUR LINK HERE: ___ http://youtube.com/watch?v=ZEtShQ49Olk

What other procedures could you think of to audit leases? • IFRS 16 - check out Sylvia at IFRS Box •    • IFRS 16 Leases - updated link in the ...   • How to audit depreciation on leased assets? Check out my video on auditing PPE, which includes depreciation expense •    • Auditing Property Plant and Equipment   • The ICAEW Guide on materiality • https://www.icaew.com/-/media/corpora... • In the video, I didn't talk about COVID19 impacts in terms of rent relief by lessees. KPMG has an excellent guide on the IFRS implications and auditors will need to look at this area closely • https://advisory.kpmg.us/articles/202... • *** • Make sure you've turned on the Notifications bell to get all of my updates. • My ultimate audit study video guide is on my website - everything you need to know to ace your audit exam • https://amandalovestoaudit.com/learni... • I'm on social media too •   / amandalovestoaudit   •   / amandasaudit   •   / amandalovestoaudit   • Camera - Sony A6500 + 28mm • Mic - Rode Wireless Go • Monitor - SmallHD Focus • Lighting - Aputure 120dii + Aputure 672W • Green screen - Elgato

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