Well, welcome back audit learners. I want to talk about accountancy and ethical responsibilities with you today. We have built up the auditing course by looking at some of the main building blocks of an audit in terms of looking for material misstatement, in terms of assessing the risk of material misstatement, and when that's high, we need to have a lower detection risk so that we can have overall, an acceptably low audit risk. We've talked about materiality, how that is... There's an overall financial statement materiality, which we call sometimes, planning materiality. There's materiality designated for specific account balances, which we sometimes call performance materiality or tolerable misstatement. We've talked about how auditors use materiality to plan the audit, but then that they also have to evaluate the materiality of audit differences, i.e. misstatements that come to their attention, as a result of their detection procedures. And we've talked about the building blocks of financial statements or audit assertions. So, you not only have the balance sheet, income statement, statement of cash flow, statement of changes in equity, but even those individual accounts in line items within those financial statements have assertions, existence, completeness, valuation, rights and obligation, presentation, disclosure, or balance sheet assertions as an example. We've talked about, when you think of an assertion, you then have to think about what objective you have as an auditor. Then we also talked a little bit about, in the context of Caribou Coffee, what types of audit procedures you might want to perform in order to drive detection risk to an acceptably low level. That's all very important things about how an audit is done. We've also talked about what an audit is comprised of.