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In trainingAudit & assurance
AuditGym
Where the engagement turns.
The audit does not fail on the checklist. It fails on the judgment calls that never quite make it into the workpaper. AuditGym puts you on the engagement: revenue recognised right on the cut-off, a control failure with a paper trail, a related-party transaction the CFO is sure is immaterial. You write the position and the rationale. K2 grades on materiality calibration, evidence sufficiency, independence, and the willingness to hold the line.
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The setting
Year-end fieldwork — the partner wants your view by morning.
Sample scenarios
- 01Material revenue booked on a bill-and-hold with no firm customer commitment
- 02Going concern doubt the CFO insists is mitigated by an unsigned facility
- 03Related-party loan disclosed late, with security questions still open
Graded on
Dim 01
Materiality calibration
Dim 02
Evidence sufficiency
Dim 03
Risk re-assessment
Dim 04
Independence & objectivity
Dim 05
Documentation discipline