Audit of Financial Statements || Income || Expense || Asset || liability || Assertions || CA INTER

SA 200 • SA 200 || Overall Obje...
SA 210 • SA 210 || Agreeing the...
SA 220 • SA 220 || Quality Cont...
SA 230 • SA 230 || AUDIT DOCUME...
SA 240 • SA 240 || FRAUD & Reso...
SA 250 • SA 250 || Consideratio...
SA 299 • SA 299 || RESPONSIBILI...
SA 300 • SA 300 || Planning an ...
SA 315 • SA 315 || Identifying ...
SA 320 • SA 320 || Materiality ...
SA 500 • SA 500 || AUDIT EVIDEN...
SA 501 • SA 501 | AUDIT EVIDENC...
SA 505 • SA 505 || EXTERNAL CON...
SA 510 • SA 510 || INITIAL AUDI...
SA 520 • SA 520 || Analytical p...
SA 530 • SA 530 || AUDIT SAMPLI...
SA 550 • SA 550 || Related Part...
SA 560 • SA 560 || SUBSEQUENT E...
SA 570 • SA 570 || GOING CONCER...
SA 580 • SA 580 || WRITTEN REPR...
SA 610 • SA 610 || Using the wo...
SA 700 • SA 700 || Forming an o...
SA 701 • SA 701 || Communicatin...
SA 705 • SA 705 | Modification ...
SA 706 • SA 706 | Emphasis of m...
SA 710 • SA 710 || Comparative ...
SA 330 • SA 330 THE AUDITOR’S R...
SA 450 • SA 450 EVALUATION OF M...
SA 260 • SA 260 COMMUNICATION W...
SA 265 • SA 265 COMMUNICATING D...
SA 540 • SA 540 AUDITING ACCOUN...
SA 600 • SA 600 Using the Work ...
CARO 2020 • CARO 2020 - Companies ...
CARO 2016 • MOST IMPORTANT TOPIC F...
CARO 2016 • CARO 2016 || Complete ...
MARATHON PART 1 • CA Inter Audit Maratho...
MARATHON PART 2 • AUDIT MARATHON (COMPLE...
SA 200 Overall Objective of an independent auditor and conduct of audit in accordance with SA's
SA 210 Agreeing the terms of audit engagement
SA 220 Quality Control for an audit of Financial Statement
SA 230 AUDIT DOCUMENTATION
SA 240 FRAUD & Resoponsibility of Auditor in this regards
SA 250 Consideration of LAW & Regulations in audit of FS
SA 299 RESPONSIBILITY OF JOINT AUDITORS
SA 300 Planning an audit for Financial Statement
SA 315 Identifying & Assessing ROMM through understanding Entity & its Environment
SA 320 Materiality
SA 500 AUDIT EVIDENCE
SA 501 AUDIT EVIDENCE- Specific Consideration for selected Items
SA 505 EXTERNAL CONFIRMATION
SA 510 INITIAL AUDIT ENGAGEMENT- Opening Balances
SA 520 Analytical procedure
SA 530 AUDIT SAMPLING
SA 550 Related Parties
SA 560 SUBSEQUENT EVENTS
SA 570 GOING CONCERN
SA 580 WRITTEN REPRESENTATION
SA 610 Using the work of Internal Auditor
SA 700 Forming an openion & Reporting on FS
SA 701 Communicating Key Audit Matters in Indepenent Auditor's Reports
SA 705 Modification to the openion in Indepenent Auditor's Reports
SA 706 Emphasis of matter PARAGRAPHS & Other Matter Parragraphs
SA 710 Comparative Information Corresponding Figures and Comparative F.Information
Nature, Objective and Scope of Audit
Audit Strategy, Audit Planning and Audit Programme
Audit Documentation and Audit Evidence
Risk Assessment and Internal Control
Fraud and Responsibilities of the Auditor in this Regard
Audit in an Automated Environment
Audit Sampling
Analytical Procedures
Audit of Items of Financial Statements
The Company Audit
Audit Report
Audit of Banks
Audit of Different Types of Entities
CHAPTER - 9: AUDIT OF ITEMS OF FINANCIAL STATEMENTS
Income Statement Captions Comprising Revenue and
Expense Balances
Balance Sheet Captions Comprising Assets, Liabilities and
Equity Balances
Balance Sheet Captions
Share Capital
Reserve and Surplus
Borrowings
Trade Receivables
Cash and Cash Equivalents
Inventories
Tangible Assets Comprising Land, Buildings, Plant & Equipment, Furniture & Fixtures, Vehicles, Office Equipment, Computers etc. [referred to as “Property, Plant and Equipment” (“PPE”)
Intangible Assets Comprising Goodwill, Brand/ Trademarks, Computer Software etc
Trade Payables and Other Current Liabilities
Loans and Advances, and Other Current Assets
Provisions and Contingent Liabilities
Statement of Profit and Loss Captions
Sale of Products and Services
Other Income Comprising Interest Income, Dividend
Income, Gain/ Loss on Sale of Investments etc.
Purchases
Employee Benefits Expenses
Depreciation and Amortisation
Other Expenses like Power and Fuel, Rent, Repair to Building,
Plant and Machinery, Insurance, Travelling, Legal and
Professional, Miscellaneous Expenses
Paper-6: Auditing and Assurance
Study Material
Academic Update (Amendments) applicable for May, 2021 examination
MCQs and Case Scenarios Booklet
Academic Updates (Amendments) applicable for November, 2020 Examination
Revision Test Papers
Mock Test Papers
Question Paper
Suggested Answers
Referencer for Quick Revision
BY HARSHAD JAJU SIR
BY ANKIT OBEROI SIR
BY SWAPNIL PATNI SIR
BY PANKAJ GARG SIR
BY KAPIL GOYAL SIR
BY NEERAJ ARORA SIR
BY CA INTER CLASSES
BY CA INTER
BY ICAI
BY PARVEEN SHARMA SIR

[@lalitagupta4992]

Assertions 2:20-23:00
General aspect wrt to share capital 23:00-30:00
Reserves and provisions 30:00-36:40
Borrowing 38:10

[@anjalisinghal5405]

It could be useful source for interviews for stat audit profile

[@anshulchechani4172]

Actually I'm watching this for Stat. Audit profile interview 😂

[@ashrafanjum3601]

sir, depreciation is no more a policy after 30/3/16 , it is estimate now, correct me if i am wrong?

[@blatentopinion]

yes

[@harishsharma9598]

Reserve and surplus ke audit procedure to bta dete sir ¿

[@tarunmalhotra6486]

2:21:25 intangible assest

[@abhisheksaini5832]

2:41:43 audit of transactions

[@shakyatomer]

Notes of this class ?

[@kiruname5827]

Can someone provide me sir handwritten notes on this chapter

[@sarthaksrthkyoutu100]

Puch lea difference between reserve and provision 😝

[@anitawadhwa5870]

1:05:14

[@suryakantshinde2036]

Avoid short forms please 🙏

[@monikashaw1779]

Notes h iska

[@manishanugar945]

What does ARP stand for?....

[@marteenamascreen]

Analytical review procedure

[@ajaymotiramani7673]

@@marteenamascreen beautiful