CA Inter Audit | Best Revision of Chap 4 | Audit Evidence | May & Nov 2024

00BEST Revision of Audit .
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TIMESTAMP
00:00:00 SA 500 Audit Evidence
00:33:00 SA 520 Analytical Procedures
01:06:40 SA 530 Audit Sampling
01:52:35 SA 510 Initial Audit Engagement
02:22:56 SA 501 Audit Evidence - Specific Considerations Selected Items
02:43:13 SA 505 External Confirmations
03:03:39 SA 550 Related Party
03:12:42 SA 610 Using Work of Internal Auditor

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00:20 Revision of Chapter 4 - Audit Evidence
02:40 Importance of Audit Evidence
08:18 The size and characteristics of population affect the sufficiency of evidence.
10:45 Valuation evidence is key in auditing
15:43 Importance of Analytical Procedures in Audit Evidence
17:37 Audit evidence can be obtained through various methods.
21:51 Understanding the correctness of recorded amounts in the audit process
23:49 Understanding Audit Evidence in CA Inter Audit
28:35 Audit Evidence Types: External & Internal
30:43 Various methods and techniques for audit evidence collection.
35:16 Analytical procedure for evaluation of financial information
37:18 Analytical procedures help in understanding client business
41:55 Factors for Substantive Analytical Procedures Test
43:53 Analytical Approach in Audit Evidence
48:14 Analyzing trends and ratios for prediction
50:18 Using structured modeling to predict balance using financial and non-financial data
55:42 Evaluate the reliability of data from auditors' expectations
57:51 Importance of Reliability of Data in Audit Evidence
1:02:06 Audit evidence can be predicted and disaggregated based on data availability and accuracy
1:04:19 Guidelines for Substantive Audit of Items
1:08:23 Audit sampling is the application of procedures to less than 100% of items in a population.
1:16:37 Understanding the importance of sample size in audit evidence.
1:21:22 Understanding the factors for deciding the extent of checking in audit.
1:24:18 Importance of Nature of Evidence in Sampling
1:28:24 Understanding the factors influencing sample size for audit evidence
1:30:38 Audit evidence sampling methods
1:34:58 Audit evidence is obtained by performing a thorough check of every medicine and transaction interval.
1:36:55 Block Sampling divides the population for efficient checking.
1:41:03 Audit procedures and alternate procedures for recording and detecting deviations and misstatements
1:43:00 Deviation and misstatement have common features
1:47:01 Understanding and managing deviation rates in audit evidence
1:48:57 Understanding the importance of audit evidence in auditing process
1:59:13 Audit evidence for opening balance procedures
2:01:21 Auditing opening balances for consistency of accounting policies
2:22:45 Specific considerations for audit evidence
2:24:59 Importance of Physical Verification in Auditing Inventory
2:29:23 Understanding the nature of internal control related to inventory
2:31:18 Understanding the nature of internal control related to inventory is crucial for effective audit evidence.
2:35:57 Importance of Reviewing Legal Expense Account
2:37:56 Auditor's actions when there is risk of material misstatements
2:42:05 Understanding the method of segment information
2:44:20 External confirmation is more reliable than internal confirmation.
2:48:34 Maintaining control over external confirmation requests
2:57:21 Understanding the implications of sending confirmations for audit evidence.
3:01:04 Understanding Auditing Implications
3:03:10 Understanding related party concept in audit
3:07:36 Related party transactions and entities under common control
3:09:38 Understanding audit evidence related to party transactions
3:15:01 Internal control and audit activities overview
3:17:00 Key principles of unbiased internal audit function
3:21:01 External auditor cannot use the work of internal auditor
3:23:20 Key points about audit evidence

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1:06:40 SA570
1:52:35 510
2:43:13 505
3:12:42 610
2:22:56 501
3:03:39 550

[@Suraj___Patel7518]

Hat's off to you sir..
God always blessed you with lots of happiness and joy in life...
Revision karna hai toh Mrugesh sir hai na aajao "tabaadtod" kara denge....!!!!!😎🥰❤
Aur Thank you nhi bolunga bcoz vo na bahut choti cheez hogi apke itne bade aur ache help ki hum baccho ke liye....🙏🙇

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33:00 analytical procedures
1:07:00 audit sampling
3:12:00 SA 610

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33:10

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19:53

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3:03:10 SA550

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56:43

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SA 505 2:43:09

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12:18 audit evidence may be useful
53:10 analytical procedures used as substantive test
57:17 suitability
58:08 reliability of data
1:1:00 evaluation of whether the expectation is sufficiently precise
1:17:05 Advtage
1:53:00 nature extent of audit procedure
2:27:50 matters
2:35:00 litigation and claims
2:51:50 factors
3:14:46 SA 610

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