VIDEO LESSON · ADVANCED AUDIT AND ASSURANCE · MODULE 1 · PART 1.2.6

Three Parties, Subject Matter and Criteria

Name: Three Parties, Subject Matter and Criteria
Uploaded: 2026-11-12T19:50:00+11:00
Duration: 580 s
Description: Explore the building blocks that every assurance engagement must have, focusing on the first three of them: the three-party relationship, an appropriate underlying subject matter, and suitable criteria. We'll test each idea on an imagined charity whose headline number turns out to depend entirely on its criteria.

10 min · Free to watch

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About this video lesson

Explore the building blocks that every assurance engagement must have, focusing on the first three of them: the three-party relationship, an appropriate underlying subject matter, and suitable criteria. We'll test each idea on an imagined charity whose headline number turns out to depend entirely on its criteria.

Study files for this lecture

PDFThree parties, subject matter and criteria

PNGThe five elements

PNGWho's who in three engagements

PNGTesting the meals criteria

Read the matching study topic →Browse Module 1 files →