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Audit reports: Experiences after one year of application

Understanding the entity and its environment NIA-ES 315

Relative importance NIA-ES 320

Risks that merit special consideration NIA-ES 315

The auditor's responsibility relating to fraud in an audit of financial statements NIA-ES 240

Risk of fraud in earnings NIA-ES 240

Related parties NIA-ES 550

Estimates NIA-ES 540

On-going concern NIA-ES 570

Audit evidence NIA-ES 500

Communication NIA-ES 260

Concluding an audit