CA Inter Audit Chapter-8 Revision Marathon | ICAI Exam Oriented Revision May 2024 | Neeraj Arora
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- čas přidán 5. 06. 2024
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🚀 Important Links for CA Inter May 2024 Students- bit.ly/3JSBqgX
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-8 of CA Inter Audit which is Audit Report.
Timestamps-
00:00 = Introduction
01:22 = Audit Report(AR) Basics
11:43 = Requirement for AR
14:13 = Form of Opinion
17:15 = AR Format
24:13 = Responsibility for FS
26:59 = Auditor responsibility
35:21 = SA 705
45:40 = SA 701
58:02 = SA 706
1:05:55 = Quiz
1:21:50 = Sec 143
1:39:50 = CARO 3.1 Fixed Assets
2:06:52 = CARO 3.21 CFS
2:10:45 = CARO 3.2 Inventory
2:13:53 = CARO 3.4 Loan, Investment, Gurantee
2:14:15 = CARO 3.5 Deposits
2:15:20 = CARO 3.3 Investments LAGS
2:18:00 = Questions
2:51:45 = CARO 3.7 Statutory dues
2:53:30 = CARO 3.8 Unrecorded Transaction
2:54:04 = CARO 3.9 Repayment of loan
2:56:48 = CARO 3.10 IPO/FPO
2:57:32 = CARO 3.11 Fraud
2:58:04 = CARO 3.14 Internal Audit
2:58:25 = CARO 3.13 Related Party
2:59:30 = CARO 3.15 Non Cash Transactions
3:02:55 = CARO 3.16 NBFC
3:08:17 = CARO 3.17 Cash Losses
3:10:28 = CARO 3.18 Resignation of Auditor
3:13:35 = CARO 3.19 Materiality
3:18:45 = CARO 3.20 CSR
3:24:57 = Sec 128(1)
3:26:26 = Sec 143(8)
3:29:35 = SA 600
***********
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🚀 Important Links for CA Inter May 2024 Students- bit.ly/3JSBqgX
Sir website per books abhi unavailable hai !😢 0:20
0:00 Introduction
1:22 *SA 700 revision starts*
1:50 Objectives of Auditor
2:34 General purpose Framework and Special Purpose Framework
5:55 Forming an Opinion on FSs
6:34 Evaluations(AP, AP , AE , IDT)
8:18 Consistency & Flexibility in auditor reporting globally
11:32 Quick revision of some above points
12:30 Evaluations (Remaining)
14:03 Form of Opinion
16:17 Auditor's Report
17:07 Auditor's Report for Audit conducted in accordance with SA (Format)
17:22 Title
17:47 Addressee
18:47 Auditor's Opinion
21:18 Basis for opinion section
24:08 Responsibilities for the FSs
27:01 Auditor's Responsibilities for the Audit of FSs
31:16 Location of the Description of the Auditor's Responsibilities
31:48 Other Reporting Responsibilities in the Auditor's Report
32:28 Signature
32:54 Place of signature
32:57 Date
33:57 UDIN
_____________________________
35:20 *SA 705 (M/O/IAR)*
35:48 Objectives
36:51 Disclaimer special circumstances
38:12 Circumstances when a Modification to the Auditor's Opinion is Required
39:54 Form & content of Auditor's Report
41:05 Language to be used in Opinion section
43:14 Other Points in SA 705
_____________________________
45:32 *SA 701 revision starts*
47:29 Applicability
49:25 Determining KAM
51:22 Communicating KAM
53:20 Circumstances in which a matter determined to be a KAM is not communicated in Auditor's Report
54:10 Communicating KAM is not a substitute for disclosure in FSs etc .
54:25 Audit documentation requirements
55:38 Communication with TCWG
56:06 KAM by Nature
______________________________
58:04 *SA 706* - EOM paragraph
1:01:00 Other matter paragraph
1:04:33 Objectives of the auditor
_______________________________
1:05:55 Quiz
1:22 = Audit Report(AR) Basics
11:43 = Requirement for AR
14:13 = Form of Opinion
17:15 = AR Format
24:13 = Responsibility for FS
26:59 = Auditor responsibility
35:21 = SA 705
45:40 = SA 701
58:02 = SA 706
1:05:55 = Quiz
1:21:50 = Sec 143
1:39:50 = CARO 3.1 Fixed Assets
2:06:52 = CARO 3.21 CFS
2:10:45 = CARO 3.2 Inventory
2:13:53 = CARO 3.4 Loan, Investment, Gurantee
2:14:15 = CARO 3.5 Deposits
2:15:20 = CARO 3.3 Investments LAGS
2:18:00 = Questions
2:51:45 = CARO 3.7 Statutory dues
2:53:30 = CARO 3.8 Unrecorded Transaction
2:54:04 = CARO 3.9 Repayment of loan
2:56:48 = CARO 3.10 IPO/FPO
2:57:32 = CARO 3.11 Fraud
2:58:04 = CARO 3.14 Internal Audit
2:58:25 = CARO 3.13 Related Party
2:59:30 = CARO 3.15 Non Cash Transactions
3:02:55 = CARO 3.16 NBFC
3:08:17 = CARO 3.17 Cash Losses
3:10:28 = CARO 3.18 Resignation of Auditor
3:13:35 = CARO 3.19 Materiality
3:18:45 = CARO 3.20 CSR
3:24:57 = Sec 128(1)
3:26:26 = Sec 143(8)
3:29:35 = SA 600
🫡🫡
thank you
SA 710 kaha h ?
@@SUJAL90 miss. topic vaale video m
1:34 SA 700 series
Memory technique
Ghar ki baat hai
Humare opinion matter krta hai? Nhii na
Kya bolte hain
Tujhe se kisine manga tere opinion
SA 700 forming an opinion
Aur humney mummy ko 10 br bola hai mujhe kisi se compare Mt. Kiya kro
Toh
SA 710 comparative info.- corresponding figures and comparative FS
Humarey pass 7 keys hain
1st key
SA 701 key Audit Matter
Baki 6 keys
706 other Matter and emphasis matter
Aur mitron 5 saal
Mtlb.
SA 705 means modification
( Modi)
CARO non applicability 2:29:01
BIO'S 8
banking co.
Insurance co.
Opc
Small company
Sector 8 co.
Private limited wali
P 1
B 1
T 10
P- paid up capital and reserve and surplus
B- borrowing
T- turnover
Code for Auditors responsibility section
where Describe an audit by stating auditors responsibilities
(RIA GO)
R - Risk of material Misstatement
I - Internal control system
A - Accounting policies
G - Going Concern
O - Overall Presentation
I am 100% Sure ki For Caro sirne regular lecture daala hai😂😂❤❤
Sirf Fixed asset ka regular se hai
Haanji Bacho, timestamps bana dena.
Preparation kaisi chal rahi hai yeh bh bta dena.
The level of connection of various concepts is commendable 🫡🫡🫡🫡 21 gun salute 🎉
Please sir final b ap hi padha do
just watching from app indivisually and min later compilation uploaded lmao
where did you get the notes?
Thank you Sir.
1:21:50 Sec 143
3:26:26 sec 143 (8)
sir like audit, aapki tax ki books bhi available hai without purchasing the course???
Great session 🙏🏻
not covered :- CARO applicability , para-2,4 , and clause 3(xii) nidhi co.
Thanks sir 😊
attempt saving session
Sir i purchased your audit question bank and if i completed all questions given in that book so koi dusre questions practice nahi karuga tih chalega . Book is enough to clear audit exams?
Book k question bhi krna
Caro applicability vala topic nhi h isme??
excellent for revision of audit may 24
sir audit audit evidence wale chapter mai kuch imp bata do plss kyunki acche se ni ho rha woh jo imp unhe acche se krlunga or baaki thoda thoda ho jyega..................
Sir summary charts bhi upload krwa do please
Misc -
1. Consis & flexibility sa 700 - 8:19
2. Lang to be used in op sec in case of modif - 41:09
Joint audit kaha h ?
1:21:55 143(1)
Sir please upload ch4 part 2
Me bhi yhi cmnt.kiya hu dusre video me
It is covered under miscellaneous topic video
Sir kya aapke chats available hai kahi pr ?
Sir please SA710 &299 ki revision vedio bhi upload kr do please
Sir please provide ca final audit marathon for remaining chapters
+
SA 600 SERIES
BANK
Sir do hi paper hai, ho jayenge kar ra tha. Ab dar lag rha hai, kal exam hai
😅
GST revision??
Best
1:39:51 CARO 2020 paragraph 3
24:32 - 34:33 revise
Sir sm ch 2 please
sir please upload video of chapter 4 part 2
sir apne jo caro genesis aur applicability padhaya tha woh nahi hai
Does anyone have this chart?
Ch2 Sm please sir
Sir, please confirm or update about September Exams of CA INTER. Is it offically sure? How can we prepare for both groups?
Also, boht dino se CA TALKS nahi hua hainn!!
Sir CA Final walo pe bhi kripa kar do 2 he video daali hai aur chahiye humko 😂
😂Nirdayi Neeraj Saab😌😒🤣
27:00
1:36:00
SA710??
26:58
Nidhi imp start- 2:58:34
Sir SA 710?
🚀
BASIC OF CARO NAHI DALA SIR
Joint audit time stamp?
Sec 143(8) given in timestamp
Sir Ji Others Wala Bhi karwadijiye Maza Hi Jayega😁🤟🙏😀
Others wala?
@@NeerajArora Sir Ji FT Class m Jo Others wala Folder hai na Jisme Sab Miscellaneous Topics karwaye hai aapne including Chapter 4😅😅
@@itzpt5913 thats included in respective chapters ig
@@harshhhh1838 Apne Chapter 4 ki Revision Video dekhi hai
@@itzpt5913 yep part 1 jo uploaded hai , also if ur worried about other topics of ch 4 its gona be in part 2 (ANACONDA CHAPTER HAI WO )
Sir plzz tell important ch of CA inter audit to pass the subject
Chp 1,2,6,8,11 (these are priority chps recommended by sir in his youtubeshorts)
After completing this go for chp 3,4,7,10
Lastly chp 5 nd 9
@@saakshigarwal18 thank you 😊 🙏
Need the chart pdf pls???
quiz 1:06:00
class on 30 4 24
caro ke toh pura lec hi upload karrakha hai
From where i get pdf revision notes
Sa710 nhi h
Frf
Sir please upload ch4 part 2
1:37:10