Audit Assertions for Interview | What Are Auditing Assertions? CA Archit Agarwal

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Audit Assertions for Interview | What Are Auditing Assertions? CA Archit Agarwal
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[@s.rithendersingh5337]

Understanding and helpful
Thank you sir

[@gayatrimandhane3961]

Nicely explain sir... thank you so much...sir please make more and more videos on interview questions that will help recently qualified CA... Please sir much needed so we can crack the interview

[@thinkingbridge]

Sure, we will

[@thinkingbridge]

Watch this video - czcams.com/video/-Aayb902CAI/video.html

[@krishnapandey3088]

Very well explained...
Will Representation given by management under SA580 covered each of these assertions?

[@thinkingbridge]

Thank You so much Krishna. Glad you found it helpful.
And, Written representation is not a substitute for substantive procedures to be applied and audit evidences to be obtained

[@krishnapandey3088]

​@@thinkingbridgeyes I know that. But I am asking that assertions which are claimed claimed by management in MRL is same assertions that u r talking in this video or is there any difference to both of them?

[@thinkingbridge]

@@krishnapandey3088 yes the assertions of the management are the same, we as auditors need to obtain comfort over these assertions through our audit procedures

[@krishnapandey3088]

@@thinkingbridge sir plzz kindly enlighten us with a separate video on difference between identification of risk at the assertion level and FS level with requisite examples or practical case scenario.

[@sagarshah2104]

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