CA Inter Audit Chapter-1 Revision Marathon | ICAI Exam Oriented September 2024 | Neeraj Arora
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CA Inter Audit Chapter-1 Revision Marathon | ICAI Exam Oriented September 2024 | Neeraj Arora |
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This Video Uploaded At 20-03-2024 06:37:31 |
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#icaiexams #neerajarora #edu91
🔴 Audit Classes by Neeraj Arora Sir- https://www.edu91.org/s/pages/interaudit
At Intermediate Level, Auditing & Ethics is Paper-5 which is of 100 Marks.
As per the New Course Syllabus of ICAI, CA Inter Audit has been renamed as CA Inter Auditing & Ethics. Now, the CA New Course Syllabus has been divided into 11 Chapters. In this video, we will be revising Chapter-1 of CA Inter Audit which is Nature, Objective and Scope of Audit.
This Chapter discusses the basics of audit such as Origin, Nature, Scope, Objectives, limitations etc. of audit. Meaning & Types of Assurance Engagements.
00:00 Introduction
00:49 General Discussion
04:27 Meaning of Audit and analysis of Definition
06:07 Objectives of Auditor
07:36 Meaning of Reasonable assurance
07:45 Meaning and Elements of Assurance engagement
12:50 Meaning of Misstatement
14:06 Types of Opinion and Meaning of Pervasive
17:32 Meaning of TCWG and Mgt
17:50 Preconditions for an Audit
19:54 Meaning of Internal Control
24:44 Some other Basic Concepts (Meaning of Test checking, Judgment)
26:45 Framework to conduct audit
29:32 Meaning of Risk assessment and RAP
31:48 Further Audit Procedures
34:55 Assertion concept and questions discussed on assertions
47:35 Meaning of Audit Risk
51:19 Meaning of Audit Evidence
52:28 Inherent Limitations of Audit
57:26 Audit Procedures
01:01:32 Quality Control and Engagement Standards
01:18:07 Scope of Audit
01:20:30 Qualities of Auditor
01:22:02 Person conducting an audit should take care to ensure that financial statements would not mislead anybody
01:23:21 Benefits of Auditing
01:24:36 Audit Mandatory or Voluntary
01:25:13 Interdisciplinary Nature of Auditing relationship with Diverse Subjects
01:26:05 Other small topics (Who Appoints an Auditor?, To Whom Report is submitted by an Auditor?
01:26:27 Meaning of True and Fair
01:30:16 Live MCQs
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