This two-part course, targeted at those who are soon to start, or have recently started, working in audit, will provide a grounding in the concepts behind the audit process. It will also serve as a useful ‘back to basics’ for those who are returning to audit having worked away. Topics covered in part two will include: Fundamentals of analytical review and how it is used throughout the audit, How to be ‘professionally sceptical’, Picking samples and evaluating errors, Important balance sheet and P&L tests, Fundamentals of audit ethics, Audit materiality fundamentals – what it is and why it matters