CA Inter Audit Chapter-1 Revision Marathon | ICAI Exam Oriented Revision May 2024 | Neeraj Arora
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- čas přidán 15. 05. 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-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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🚀 Important Links for CA Inter May 2024 Students- bit.ly/3JSBqgX
Hello sir. Book, QB and Charts available karwa dijiye na please 🥺
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
Yeh video wale notes kahan milenge?
Bs master ji ese hi jaldi jaldi revision videos upload kariye
Exam ki taiyari yudh star par ki jaa rahi hai
Thank you sir for your strong support ❤
Sir you are really GOAT for audit........
Classes lo kahi s paas hoge yhi se❤
Audit ke sbhi chapters ka hae intezar🎉🙌🏻
Most awaited series..dhanyavaad Sirjiiiii ❤❤❤
Concepts done of ch1. 8:57pm
Was eagerly waiting for this❤❤❤ thanks sir
Thank you a lot sir. Aced the tax exam in Nov 23 attempt with your classes and revision videos. The regular classes gave me a strong understanding and these revision lectures further enhance my clarity on these topics.... Gonna mark my attendance here after clearing Audit and SM this attempt
Completed whole video...maza aa gya sirr...
Thankyou so much sir ❤
Sir I'm appearing for CA final group 1 in May 24 and since the time results were announced, it has created an unusual panic in my head. I live in a different city away from my family and yesterday I was a little excited to visit my hometown in Holi because I was about to meet them after 5 months! But after yesterday, I have said a big NO to my family which has been difficult for all of us.
Also coming to the subject part, I've still not been able to touch FR. It's completely pending which is again a red alert. I'm done with AFM and 70% of audit but still one whole subject is pending. Just not able to revive the strategy.
53:32 ek guruji se chart book li unhone ILA me 5th point Future events ka add hi nhi kiya
Aur jha ICAI ne audit relationship with other subjects ko Cut short kiya unhone chart me aur detail me kiya
In short chart book ka sirf cover page badla baki old SM wala hi content dala
Thank you Sir !! 🙏
Waiting for revision of other chapters as well 💯
Was waiting for this revision video, Sir its a request please provide revision videos for other chapters too. Thank you.
Bahut bahut shukriya sir ji ❤
thnku so much sir 🥰...remaning chpaters ki bi app vali revision video compile Krka upload kroge sir ?
Sir Revision lecture for all chapter if possible🙏🙏 nd Thank u so much for Daily writing practice, this is very to helpful ❤❤
Thankyou sir❤️
Finally 🙇🏻♂️
Thank you so much sir it helps alot😊😊
Love you master jii ❤😁
Sir resources ka link??????
Thanks a lot for free revision videos
Sir ji thank you for this series ❤️
Sir es lec ke pdf kaha mile gye aur resources ka link????
Anyone knows???
Waah kya samjhaya hai charts ke help se Assurance Engagement ka meaning- 8:35 ✌️✌️
Very very thank you master ji
Thankyou so much Sir
00:04 Key topics discussed in Chapter 1 revision of CA Inter Audit
01:57 Neeraj Arora emphasizes the importance of studying and revising using various resources.
05:38 Understanding historical financial information and structured statements
07:29 Overview of Reasonable Assurance and Engagement
11:51 Understanding the concept of Assurance in Audit
13:49 Material misstatement's impact on audit opinions
17:36 Responsibility of Management in Audit
19:15 Key things for auditor interaction and audit evidence
22:44 Importance of Auditor's Understanding of Internal Controls
24:37 Professional judgment is essential for proper audit conduct.
27:54 Control, substantive procedure, and testing explained
29:36 Importance of Risk Assessment in Audit
32:57 Understanding Audit Procedures
34:32 Importance of proper IC testing for audit preparation
37:41 Proper allocation of overhead and expenses
39:25 Understanding Assertions in Audit
42:44 Understanding explicit and implicit implications in audit management
44:27 Revision of key audit concepts and suggestions for exam preparation
47:26 Understanding the audit risk and its components.
49:38 Audit risk cannot be zero
53:03 Intrinsic Limitations in Audit
54:39 Importance of maintaining relevance and reliability of information in audit
58:13 Understanding the relationship between financial and non-financial data
59:57 Independent execution by the auditor
1:03:31 Introduction to SQC One and Audit related services
1:05:26 Concept of SQC One and quality control systems
1:09:27 Difference between reasonable and lower/moderate assurance in audit
1:11:09 Understanding Prospective Financial Information (PFI)
1:14:39 Limited Assurance Engagement and Review
1:16:18 Engagement Standards in Audit Procedures
1:19:36 Importance of critical examination in audit scope
1:21:12 Auditor must possess integrity and expertise in accounting principles
1:25:01 Importance of knowledge in audit field
1:26:45 Importance of fair reporting framework
1:31:15 Understanding the important aspects of audit and financial statements
1:34:56 Audited financial statements are crucial
Crafted by Merlin AI.
28Th March . Revision started.
Chapter 1 revised🚀
Hello sir will you be posting videos for all the remaining chapters individually? If yes, then will you post everyday each chpt?
Waiting for sm revision ❤
Hello Sir,
First of all thankyou so much sir the revision videos you are providing.
I have taken classes from you earlier but due to some personal reasons i was unable to crack the previous attempt but in one of the lecture you said ki aap apne fail hue bachhon ka sath nahi chhodte.
So these revision videos are helping alot to old students who cannot afford to take classes for every attempt. Once again thankyou so much sir.
sir i request you !!! please provide your notes also ...it will really help us to summarised the icai study mat 🙏🙏🙏
sir vo links kahan hai jo aap mention kar rhe the to access the free resources and revision playlist
SM chapter wise revision ka bhi hai intezaar 🙌
YES SIR SM CHAPTER WISE DETAILED REVISION NEEDED
Yeh video wale notes kahan milenge?
sir next chapter kab upload kroge? (please upload on daily basis)
Sir if this time correct incorrect questions are removed from paper then why are they given in study material and should we prepare for them ???
Thank u sir.
Hello sir
Your revision video is very helpful but can you use more of english language and say full sentence so that it get stuck in our mind while listening to you and would be helpful while writing..
Sir baal toh hai nahi aap hmesha kangi (comb) kyu rkhte ho apne paas? 😅 Sorry!
We needed this kind of session sir, sincere gratitude for conducting such sessions 🙌🏻🙌🏻 .....
My pleasure
Yeh video wale notes kahan milenge?
Sir ji chapter padhne ke baad uske question bank ke questions ko kaise approach kare bata dijiye plss...matlab kitne likhke dekhe aur kitne padh ke aage badh jaye
Thank you soo much sir for your efforts... This revision lecture really helped me do well in the exams 🙏
SIR WE WIL ALSO GET REVISION NOTES FOR AUDIT OR NOT,
PLEASE REPLY
Sir plz upload SM revision lectures
Thanks sir for this revision.
Today i searched for your revisions classes
Thank you sir🙏
All the best
Thank u sir
Sir SM revision video bhi upload kr dijiye plzz
Sir from where can we get your latest audit book link?
day 0 revising ch 1
sir estimated kitne lectures ho jaige ? or kab tk complete krva doge ?
Could you please upload the videos for acca aa subject marathon or revision videos
Padai kr hi leta hun varna asli moye moye result wale din ho jaayega🥲
Sahi baat hai.. karlo revision jaldi jaldi
@@NeerajArorasir can you plz share the notes used I these lectures🙏🙏🙏
Is this revision series is enough for those who didn't touch audit
@@AshutoshKumar-lt5db 😂😂 Agar eisa hota to wo student paagal hain kya jo starting se pad rahe hain. Yahin se krke nhi chale jaate exam dene
@@AshutoshKumar-lt5dbmay 24 ke student ho ?
Sir when does Shivangi mam law reision vidoes coming? I finished first 4 classes
sir plzz sare chapters ka revision video upload Karo at the earliest
sir baki chapters ka bhi consolidate video upload kardo please ek ek karke dekhne dikat hiti hai
Sir this video and notes is very helpful for my audit preparation sir can u share your notes with us
Sir please all chapters ke revision leke aao
4:30 Basics
8:10 Assurance Engagement
12:50 Glossary
17:50 PreConditions
26:00 Exam Question (Professional Judgement)
27:00 Framework of Audit
33:40 Impt.
Really thankful but where is Prospective financial information???
classes are pending so this video is beneficial?
Ch 1 done ✅ .
dhanyawaad sirji :)
Always welcome GUPTA JI
Dhanyavaad sirr jii. Dil se.... Was waiting fir this series aab maja aya ga naa bhidu🙌🙌🙌 neeraj sir op.. Audit me fod denge.. 3 din milra hai exams me.. Aapki revision vídeos ki clip hum 1.2x pe dekhenge aram se cover kr lenge... Thankuu once again..guruji❤❤
How to make use of this lecture :- 2:15
sir where do we notes for this revision video
Sir please bring for other chapter also
Sir please upload other chapters too
sir ye ab daily hoga schedule kahan se milega and timings???
Sir sm ke liye bhi revision video.
Sir, all 11chapters will be covered?
Sir Sm ka revision kab aayega , Much Needed
36:46 where can i find these charts ??
Shukriya masterjiii🥳🥳🥳🥳
Jha sahab.. ab 60Plus laao
@@NeerajArora done hai sir✅💪🔥
Sir nov23 ke jo videos he, wo irrelevant h?
Sir... gst revision bhi please!!!
LAAL PHOOL NILA PHOOL NEERAJ SIR BEAUTIFUL
sir what is the schedule of this series
Ye sab first chapter me tha? Icai book me kaafi kam tha maine jab padha.
Sir ap other chapters ka revision karaoge??
Yeh Vali pdf kha milegi please do tell
Thank you very much sir
Vroo did you have the notes of this lecture
Sir baaki ke revision upload kar dijiye na
Sir, Sm ka bhi aise kar dijiye bohot help hojayega
Kya sir sare chapter k revision karayenge utube m koye bta skta h kya ☹️
Sir, where we can find pdf of notes ?
Can we get these notes sir?
neeraj sir plz upolad revision video of SM plzzzzz
Hello Sir book sale par h kya apki ?
Aaj samaj mai aya sir 😢... Financial independent hona jaruri hai... Kash time vapas nhi ata... Shadi ke phele hi padh liya hota atleast GRP 2 to clear hota😢
Sir ca circle kese join kre
Nice lecture
Sir notes kaha milenge
Chapter 5 and chapter 9 asap please sir
Sir Gst ka revision bhi laado..
Sir wr is the link
where is the playlist
Most awaited revision series :)
Yes...Thank you for the trust.
arohi aap idhar :) #tsf iykyk :)
Aarohi being aarohi 🤧🙂
me v aa gaya tum logo ke piche piche
Mein bhi mein bhi
sir where to grt that question pdf ?
Sir full chapter cover h