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whats up audit fans welcome to amanda loves to audit and today were going to look at auditing non-current liabilities specifically long-term bank loans that sit on the entitys balance sheet theyre really important because of course theyre often weighing out the assets and so making sure that our liabilities are appropriately classified recorded at the correct value is critical for the audit especially in these current pandemic times where we know that the going concern of businesses is a real issue cash flow and additional liabilities are what a lot of businesses are looking at to try and stay afloat right now so lets get into it [Music] hi and welcome to amanda loves to audit my name is amanda i do love to audit and i teach audit at a major australian university to undergrads so ive also had experience in the audit industry uh at coopers and librarian and then pricewaterhousecoopers and ive worked with cpa australia and chartered accountants australia new zealand in promoting