The article is for students appearing in Sept 22 exams and onwards, and is from syllabus area F other assignments. Part 1 article contains some elements of syllabus area E, audit report in the context of ISA720. This is not a current issue. The students should expect the article testing if that so happen in Sep 22 or Dec 22 exams in Section B on the AAA paper. There are two parts to this article, this video is for part 1. Part 2 video follows this.