L9: Bullet Revision | CA Inter Audit Chapter 4 | July 21 Attempt | CA Intermediate | Deepika Rathi

[@santoshshukla1669]

The best part of the lectures are that they are taught directly from modules and short revisions of every topic after its completions

[@anurag3120]

2:50 Audit Risks
33:28 Internal Controls

[@ajaypandey8521]

Thanks a lot mam for these revision. Mam pls Audit of Different types of entities ka bhi revision karwa dena.

[@jaginiashruth4091]

this chapter made very easy for me....
after lstening this lecture

[@sakshi2111]

42:08 benifits of IC
57:21 factors relevant

[@kushigada5658]

Liked ur video very much.. It helps studying audit easily

[@sajinichandran5088]

Hai Mam..
Can you tell me when sanjeevani bootti batch audit class starting??
Plzz give more details

[@shArpgAming90506]

thank you mam🙏

[@madhavmarda629]

Thank u Ma'am for the revision

[@harshpawar1767]

57:00

[@artish707]

53:40
1:01:34

[@pbbeats7240]

mam please upload revision lecture of audit of financial statements

[@paramkanakhara7408]

...thank u so much mam for the wonderful revisions

[@muskanchouhan2787]

Thnku ma'am ❤💫

[@khushikanodia5042]

From where I can find these notes ??

[@wakeupshivam7718]

Unacademy kitne advertise dete ho ☹️☹️

[@iamxtrangerx]

Bhai free k lecture dkeh hi kiu rha h??

[@dhruvangshah193]

Mr.A is appointed as auditor of Zltd.
MrB relative of MrA holding security having face value of 50k in Cltd. Which is subsidiary of Zltd.
Whether such appointment is valid ?

[@chait0238]

yes as per sec 141(3)(d)(i) auditor's relative can hold shares and securities of company associate co. subsidiary co. holding co. not exceeding face value of rs 100000.

[@dhruvangshah193]

@@chait0238 but in module it is written that relative can hold security in "COMPANY" nothing about sub. holding, associate

[@chait0238]

@@dhruvangshah193 well you can google it ! That’s 100% true as per provisions that I said above 👆🏻

[@Sameer-iv9np]

@@chait0238 As per Sec 41(3)(d)(i) of the Companies Act, 2013 - If the auditor, his partner or his relative [ defined under Sec 2(77) ] holds any securities in the client company, it's holding company, it's subsidiary company, its associate company or another subsidiary of it's holding company, then the auditor will be disqualified from being appointed as auditor.
HOWEVER, an exception has been given to a relative - A relative will be allowed to hold shares upto face value of Rs. 1,00,000 IN THE CLIENT COMPANY ONLY.
In the immediate case, Mr. B [ who is covered under the definition of relative under Sec 2(77) ] is holding shares in the client company's SUBSIDIARY COMPANY which is in contravention of the above provisions.
Thus, in view of the above - the appointment of Mr.A is NULL and VOID :)
For proof of the above please refer : www.caclubindia.com/articles/section-141-of-the-companies-act-2013-on-eligibility-qualifications-and-disqualification-of-auditors--27939.asp

[@Sameer-iv9np]

@@dhruvangshah193 You are right Dhruvang - the relative can ONLY hold securities in the COMPANY ONLY :)

[@indian1821]

14:45

[@akansha470]

1:08:04

[@RaghavSharma-di2yl]

23:59 1.7

[@aakankshadhande7069]

Tysm!!Mam..very helpful

[@neelsoni7149]

anyone from CA final watching here?

[@artish707]

40:20

[@bhaveshpatil2330]

best lecture

[@bambamchau_y]

Voice clearly

[@AdityaSingh-jr9ix]

20-25 ads

[@muskandil615]

Age 🤣😂🤣😂.... reply..

[@burhaanbinyaseen9379]

where to get ur notes.

[@DeepikaRathisCATalks]

Everything is from your study mat

[@burhaanbinyaseen9379]

@@DeepikaRathisCATalks
Okay.. then wish the students better luck for the exams

[@xyzabc-ok1ce]

starts at 2:45

[@sauravatri8879]

No practical example is being given.

[@ajaybhojwani6812]

Bhai burai hi dekh tu

[@artish707]

1:09:11

[@laljivarma8917]

Thank u mam