Learning objectives (with links to notes for each objective below)

• LO3-01: Fraud risk

• LO3-02: Audit risk

• LO3-03: Identifying, assessing, and responding to risk

• LO3-04: Specific areas of engagement risk

• LO3-05: Sufficient appropriate evidence

• LO3-06: Procedures to obtain evidence

• LO3-07: Financial ratios

• LO3-08: Sampling (part 1)

• LO3-09: Sampling (part 2)

• LO3-10: Audit data analytics