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Audit Risk

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The head of theaudit team, Sharif, greets his team before beginning their meeting.




During the meeting,one of the team members states that they will need to come up with a new auditprocedure due to COVID-19. The pandemic has limited their ability to conductcertain procedures. Sharif is aware of this and mentions that they even faced afew casualties.





Aminah asks what are the casualties he is referring to. Sharif says that their team is facing detection risk because with the current pandemic, their team will be under significant time pressure since some of the documents that they require for their audit process cannot be viewed online. As a result, the team would need to obtain the documents physically which can be time consuming.




Aminah adds thattheir team is facing inherent risk since they have a new member on their teamwho is new in the auditing field. In addition to that, she has to learn toadapt to her new job alongside the COVID-19 pandemic.




Sharif states that they are also facing control risk, as there is a chance that they will not be able to prevent material misstatement due to error or fraud.




Sharif wraps up the meeting and requests his team to begin the audit process as soon as possible so as to not keep their creditors waiting on them. His team reassures him on it and will contact him if they need any additional information.



Hi Aminah. I hope you have a very good Hari Raya!

Please begin the audit as quickly as possible, since we have a number of creditors that rely on our audited financials to keep us afloat. Please let me know if you require any other information.

Hello Sharif! I still cannot move on from your rendang last month.

There is no need to be concerned. If we require any further information, we will contact you.

Sadly, because to Covid-19, the audit procedure will be different this year.

I really keen of that. We are doing a great job last year. Oh, and also we faced some casualities as well.

Oh, what troubling you, Sharif?

I felt like this year we will have time pressure since some of document cannot be observe online. So the documents should be posted and it takes time for you guys to obtain.

We also face some issues.

Since I'm new in this field, I still adapting these kind of situation because of covid.

We also afraid of misstatement due to error or fraud that couldoccur in an assertion and that could be material.

Okay, noted. We hope that these things did not happen.

Create your own at Storyboard That


The head of theaudit team, Sharif, greets his team before beginning their meeting.




During the meeting,one of the team members states that they will need to come up with a new auditprocedure due to COVID-19. The pandemic has limited their ability to conductcertain procedures. Sharif is aware of this and mentions that they even faced afew casualties.





Aminah asks what are the casualties he is referring to. Sharif says that their team is facing detection risk because with the current pandemic, their team will be under significant time pressure since some of the documents that they require for their audit process cannot be viewed online. As a result, the team would need to obtain the documents physically which can be time consuming.




Aminah adds thattheir team is facing inherent risk since they have a new member on their teamwho is new in the auditing field. In addition to that, she has to learn toadapt to her new job alongside the COVID-19 pandemic.




Sharif states that they are also facing control risk, as there is a chance that they will not be able to prevent material misstatement due to error or fraud.




Sharif wraps up the meeting and requests his team to begin the audit process as soon as possible so as to not keep their creditors waiting on them. His team reassures him on it and will contact him if they need any additional information.



Hi Aminah. I hope you have a very good Hari Raya!

Please begin the audit as quickly as possible, since we have a number of creditors that rely on our audited financials to keep us afloat. Please let me know if you require any other information.

Hello Sharif! I still cannot move on from your rendang last month.

There is no need to be concerned. If we require any further information, we will contact you.

Sadly, because to Covid-19, the audit procedure will be different this year.

I really keen of that. We are doing a great job last year. Oh, and also we faced some casualities as well.

Oh, what troubling you, Sharif?

I felt like this year we will have time pressure since some of document cannot be observe online. So the documents should be posted and it takes time for you guys to obtain.

We also face some issues.

Since I'm new in this field, I still adapting these kind of situation because of covid.

We also afraid of misstatement due to error or fraud that couldoccur in an assertion and that could be material.

Okay, noted. We hope that these things did not happen.

Create your own at Storyboard That


The head of theaudit team, Sharif, greets his team before beginning their meeting.




During the meeting,one of the team members states that they will need to come up with a new auditprocedure due to COVID-19. The pandemic has limited their ability to conductcertain procedures. Sharif is aware of this and mentions that they even faced afew casualties.





Aminah asks what are the casualties he is referring to. Sharif says that their team is facing detection risk because with the current pandemic, their team will be under significant time pressure since some of the documents that they require for their audit process cannot be viewed online. As a result, the team would need to obtain the documents physically which can be time consuming.




Aminah adds thattheir team is facing inherent risk since they have a new member on their teamwho is new in the auditing field. In addition to that, she has to learn toadapt to her new job alongside the COVID-19 pandemic.




Sharif states that they are also facing control risk, as there is a chance that they will not be able to prevent material misstatement due to error or fraud.




Sharif wraps up the meeting and requests his team to begin the audit process as soon as possible so as to not keep their creditors waiting on them. His team reassures him on it and will contact him if they need any additional information.



Hi Aminah. I hope you have a very good Hari Raya!

Please begin the audit as quickly as possible, since we have a number of creditors that rely on our audited financials to keep us afloat. Please let me know if you require any other information.

Hello Sharif! I still cannot move on from your rendang last month.

There is no need to be concerned. If we require any further information, we will contact you.

Sadly, because to Covid-19, the audit procedure will be different this year.

I really keen of that. We are doing a great job last year. Oh, and also we faced some casualities as well.

Oh, what troubling you, Sharif?

I felt like this year we will have time pressure since some of document cannot be observe online. So the documents should be posted and it takes time for you guys to obtain.

We also face some issues.

Since I'm new in this field, I still adapting these kind of situation because of covid.

We also afraid of misstatement due to error or fraud that couldoccur in an assertion and that could be material.

Okay, noted. We hope that these things did not happen.

Create your own at Storyboard That


The head of theaudit team, Sharif, greets his team before beginning their meeting.




During the meeting,one of the team members states that they will need to come up with a new auditprocedure due to COVID-19. The pandemic has limited their ability to conductcertain procedures. Sharif is aware of this and mentions that they even faced afew casualties.





Aminah asks what are the casualties he is referring to. Sharif says that their team is facing detection risk because with the current pandemic, their team will be under significant time pressure since some of the documents that they require for their audit process cannot be viewed online. As a result, the team would need to obtain the documents physically which can be time consuming.




Aminah adds thattheir team is facing inherent risk since they have a new member on their teamwho is new in the auditing field. In addition to that, she has to learn toadapt to her new job alongside the COVID-19 pandemic.




Sharif states that they are also facing control risk, as there is a chance that they will not be able to prevent material misstatement due to error or fraud.




Sharif wraps up the meeting and requests his team to begin the audit process as soon as possible so as to not keep their creditors waiting on them. His team reassures him on it and will contact him if they need any additional information.



Hi Aminah. I hope you have a very good Hari Raya!

Please begin the audit as quickly as possible, since we have a number of creditors that rely on our audited financials to keep us afloat. Please let me know if you require any other information.

Hello Sharif! I still cannot move on from your rendang last month.

There is no need to be concerned. If we require any further information, we will contact you.

Sadly, because to Covid-19, the audit procedure will be different this year.

I really keen of that. We are doing a great job last year. Oh, and also we faced some casualities as well.

Oh, what troubling you, Sharif?

I felt like this year we will have time pressure since some of document cannot be observe online. So the documents should be posted and it takes time for you guys to obtain.

We also face some issues.

Since I'm new in this field, I still adapting these kind of situation because of covid.

We also afraid of misstatement due to error or fraud that couldoccur in an assertion and that could be material.

Okay, noted. We hope that these things did not happen.

Create your own at Storyboard That


The head of theaudit team, Sharif, greets his team before beginning their meeting.




During the meeting,one of the team members states that they will need to come up with a new auditprocedure due to COVID-19. The pandemic has limited their ability to conductcertain procedures. Sharif is aware of this and mentions that they even faced afew casualties.





Aminah asks what are the casualties he is referring to. Sharif says that their team is facing detection risk because with the current pandemic, their team will be under significant time pressure since some of the documents that they require for their audit process cannot be viewed online. As a result, the team would need to obtain the documents physically which can be time consuming.




Aminah adds thattheir team is facing inherent risk since they have a new member on their teamwho is new in the auditing field. In addition to that, she has to learn toadapt to her new job alongside the COVID-19 pandemic.




Sharif states that they are also facing control risk, as there is a chance that they will not be able to prevent material misstatement due to error or fraud.




Sharif wraps up the meeting and requests his team to begin the audit process as soon as possible so as to not keep their creditors waiting on them. His team reassures him on it and will contact him if they need any additional information.



Hi Aminah. I hope you have a very good Hari Raya!

Please begin the audit as quickly as possible, since we have a number of creditors that rely on our audited financials to keep us afloat. Please let me know if you require any other information.

Hello Sharif! I still cannot move on from your rendang last month.

There is no need to be concerned. If we require any further information, we will contact you.

Sadly, because to Covid-19, the audit procedure will be different this year.

I really keen of that. We are doing a great job last year. Oh, and also we faced some casualities as well.

Oh, what troubling you, Sharif?

I felt like this year we will have time pressure since some of document cannot be observe online. So the documents should be posted and it takes time for you guys to obtain.

We also face some issues.

Since I'm new in this field, I still adapting these kind of situation because of covid.

We also afraid of misstatement due to error or fraud that couldoccur in an assertion and that could be material.

Okay, noted. We hope that these things did not happen.

Create your own at Storyboard That


The head of theaudit team, Sharif, greets his team before beginning their meeting.




During the meeting,one of the team members states that they will need to come up with a new auditprocedure due to COVID-19. The pandemic has limited their ability to conductcertain procedures. Sharif is aware of this and mentions that they even faced afew casualties.





Aminah asks what are the casualties he is referring to. Sharif says that their team is facing detection risk because with the current pandemic, their team will be under significant time pressure since some of the documents that they require for their audit process cannot be viewed online. As a result, the team would need to obtain the documents physically which can be time consuming.




Aminah adds thattheir team is facing inherent risk since they have a new member on their teamwho is new in the auditing field. In addition to that, she has to learn toadapt to her new job alongside the COVID-19 pandemic.




Sharif states that they are also facing control risk, as there is a chance that they will not be able to prevent material misstatement due to error or fraud.




Sharif wraps up the meeting and requests his team to begin the audit process as soon as possible so as to not keep their creditors waiting on them. His team reassures him on it and will contact him if they need any additional information.



Hi Aminah. I hope you have a very good Hari Raya!

Please begin the audit as quickly as possible, since we have a number of creditors that rely on our audited financials to keep us afloat. Please let me know if you require any other information.

Hello Sharif! I still cannot move on from your rendang last month.

There is no need to be concerned. If we require any further information, we will contact you.

Sadly, because to Covid-19, the audit procedure will be different this year.

I really keen of that. We are doing a great job last year. Oh, and also we faced some casualities as well.

Oh, what troubling you, Sharif?

I felt like this year we will have time pressure since some of document cannot be observe online. So the documents should be posted and it takes time for you guys to obtain.

We also face some issues.

Since I'm new in this field, I still adapting these kind of situation because of covid.

We also afraid of misstatement due to error or fraud that couldoccur in an assertion and that could be material.

Okay, noted. We hope that these things did not happen.

Create your own at Storyboard That


The head of theaudit team, Sharif, greets his team before beginning their meeting.




During the meeting,one of the team members states that they will need to come up with a new auditprocedure due to COVID-19. The pandemic has limited their ability to conductcertain procedures. Sharif is aware of this and mentions that they even faced afew casualties.





Aminah asks what are the casualties he is referring to. Sharif says that their team is facing detection risk because with the current pandemic, their team will be under significant time pressure since some of the documents that they require for their audit process cannot be viewed online. As a result, the team would need to obtain the documents physically which can be time consuming.




Aminah adds thattheir team is facing inherent risk since they have a new member on their teamwho is new in the auditing field. In addition to that, she has to learn toadapt to her new job alongside the COVID-19 pandemic.




Sharif states that they are also facing control risk, as there is a chance that they will not be able to prevent material misstatement due to error or fraud.




Sharif wraps up the meeting and requests his team to begin the audit process as soon as possible so as to not keep their creditors waiting on them. His team reassures him on it and will contact him if they need any additional information.



Hi Aminah. I hope you have a very good Hari Raya!

Please begin the audit as quickly as possible, since we have a number of creditors that rely on our audited financials to keep us afloat. Please let me know if you require any other information.

Hello Sharif! I still cannot move on from your rendang last month.

There is no need to be concerned. If we require any further information, we will contact you.

Sadly, because to Covid-19, the audit procedure will be different this year.

I really keen of that. We are doing a great job last year. Oh, and also we faced some casualities as well.

Oh, what troubling you, Sharif?

I felt like this year we will have time pressure since some of document cannot be observe online. So the documents should be posted and it takes time for you guys to obtain.

We also face some issues.

Since I'm new in this field, I still adapting these kind of situation because of covid.

We also afraid of misstatement due to error or fraud that couldoccur in an assertion and that could be material.

Okay, noted. We hope that these things did not happen.

Create your own at Storyboard That


The head of theaudit team, Sharif, greets his team before beginning their meeting.




During the meeting,one of the team members states that they will need to come up with a new auditprocedure due to COVID-19. The pandemic has limited their ability to conductcertain procedures. Sharif is aware of this and mentions that they even faced afew casualties.





Aminah asks what are the casualties he is referring to. Sharif says that their team is facing detection risk because with the current pandemic, their team will be under significant time pressure since some of the documents that they require for their audit process cannot be viewed online. As a result, the team would need to obtain the documents physically which can be time consuming.




Aminah adds thattheir team is facing inherent risk since they have a new member on their teamwho is new in the auditing field. In addition to that, she has to learn toadapt to her new job alongside the COVID-19 pandemic.




Sharif states that they are also facing control risk, as there is a chance that they will not be able to prevent material misstatement due to error or fraud.




Sharif wraps up the meeting and requests his team to begin the audit process as soon as possible so as to not keep their creditors waiting on them. His team reassures him on it and will contact him if they need any additional information.



Hi Aminah. I hope you have a very good Hari Raya!

Please begin the audit as quickly as possible, since we have a number of creditors that rely on our audited financials to keep us afloat. Please let me know if you require any other information.

Hello Sharif! I still cannot move on from your rendang last month.

There is no need to be concerned. If we require any further information, we will contact you.

Sadly, because to Covid-19, the audit procedure will be different this year.

I really keen of that. We are doing a great job last year. Oh, and also we faced some casualities as well.

Oh, what troubling you, Sharif?

I felt like this year we will have time pressure since some of document cannot be observe online. So the documents should be posted and it takes time for you guys to obtain.

We also face some issues.

Since I'm new in this field, I still adapting these kind of situation because of covid.

We also afraid of misstatement due to error or fraud that couldoccur in an assertion and that could be material.

Okay, noted. We hope that these things did not happen.

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Storyboard Text

  • Hello Sharif! I still cannot move on from your rendang last month.
  • Hi Aminah. I hope you have a very good Hari Raya!
  • I really keen of that. We are doing a great job last year. Oh, and also we faced some casualities as well.
  • Sadly, because to Covid-19, the audit procedure will be different this year.
  • I felt like this year we will have time pressure since some of document cannot be observe online. So the documents should be posted and it takes time for you guys to obtain.
  • Oh, what troubling you, Sharif?
  • Since I'm new in this field, I still adapting these kind of situation because of covid.
  • The head of theaudit team, Sharif, greets his team before beginning their meeting.
  • We also face some issues.
  • During the meeting,one of the team members states that they will need to come up with a new auditprocedure due to COVID-19. The pandemic has limited their ability to conductcertain procedures. Sharif is aware of this and mentions that they even faced afew casualties.
  • We also afraid of misstatement due to error or fraud that could occur in an assertion and that could be material.
  • Okay, noted. We hope that these things did not happen.
  • Aminah asks what are the casualties he is referring to. Sharif says that their team is facing detection risk because with the current pandemic, their team will be under significant time pressure since some of the documents that they require for their audit process cannot be viewed online. As a result, the team would need to obtain the documents physically which can be time consuming.
  • Please begin the audit as quickly as possible, since we have a number of creditors that rely on our audited financials to keep us afloat. Please let me know if you require any other information.
  • Aminah adds thattheir team is facing inherent risk since they have a new member on their teamwho is new in the auditing field. In addition to that, she has to learn toadapt to her new job alongside the COVID-19 pandemic.
  • Sharif states that they are also facing control risk, as there is a chance that they will not be able to prevent material misstatement due to error or fraud.
  • Sharif wraps up the meeting and requests his team to begin the audit process as soon as possible so as to not keep their creditors waiting on them. His team reassures him on it and will contact him if they need any additional information.
  • There is no need to be concerned. If we require any further information, we will contact you.
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