You have been working on the Audit Virtual Experience Program and are now required to submit a reflective essay about your experience participating in the program, addressing two key questions:

1. What did you learn from the program about techniques/approaches to the risk assessment phase?
2. What would you do differently? You address this question by referring to the learning materials and at least two academic articles on the risk assessment phase.

Please use an essay format for your discussion. Textbooks such as Moroney, et al. (2020), or websites do not qualify as academic articles. APA 6^th is required with an appropriate reference list. Marks will be allocated according to your actual experience on the program, and the richness and depth of your reflection.