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The new article- risk and understanding the entity recently published by AAA examining team is applicable to both AA and AAA students from exam start from Sept 21 and onwards. This article covers changes and updates brought by ISA315 (Revised) 2019. Students should read the full article, but the video presentation by Kashif Kamran covers only the critical aspects from the AAA perspective, around the spectrum of inherent risk, significant risk, and how to judge where risk sits on the spectrum which are three important areas from the AAA exam paper. AA part of the article is not covered. Please ensure you read full article as a student, once, and also ensure you read around control examples given by the examiner even though I believe the control part is more relevant to AA syllabus. Watch the video and read the article. Here is the link to the article: https://www.accaglobal.com/hk/en/stud... Facebook page: / aaabykk