VIDEO LESSON · ADVANCED AUDIT AND ASSURANCE · MODULE 1 · PART 1.5.1

Business Models and Climate-Risk Disclosure

Name: Business Models and Climate-Risk Disclosure
Uploaded: 2026-11-12T19:50:00+11:00
Duration: 586 s
Description: Explore two forces changing the environment that auditors work in: evolving business models, and the growing demand for disclosure of climate-related risks. For each one, we'll ask the auditor's question: where could this create a risk of material misstatement?

10 min · Free to watch

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About this video lesson

Explore two forces changing the environment that auditors work in: evolving business models, and the growing demand for disclosure of climate-related risks. For each one, we'll ask the auditor's question: where could this create a risk of material misstatement?

Study files for this lecture

PDFBusiness models and climate-risk disclosure

PNGBusiness models and risks

PNGPhysical and transition risks

PNGClimate in the statements

Read the matching study topic →Browse Module 1 files →