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CA Inter Audit Chapter-11 Revision Marathon | ICAI Exam Oriented September 2024 | Neeraj Arora

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  • Опубліковано 17 сер 2024
  • #icaiexams #neerajarora #edu91
    🔴 Audit Classes by Neeraj Arora Sir- www.edu91.org/...
    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-11 of CA Inter Audit which is Ethics and Terms of Audit Engagements.
    Timstamps-
    00:00 Introduction
    01:14 Meaning of Ethics
    01:21 Need for Professional Ethics For CAs
    02:36 Principles Based Approach Vs Rules Based Approach
    05:02 Fundamental Principles of Professional Ethics
    09:16 Independence of Auditor
    11:26 Threats to Independence
    17:20 Safeguards to Independence
    18:53 Professional Skepticism
    21:05 Quiz
    32:51 SA 210 Revision starts
    33:13 Objective of the auditor as per SA 210 and Preconditions for an audit
    36:32 Agreement on Audit Engagement Terms
    37:48 Content of Audit Engagement Letter
    39:16 Limitation on Scope Prior to Audit Engagement Acceptance
    39:54 Acceptance of a change in engagement
    43:10 Terms of Engagement in Recurring Audits
    46:57 Questions discussed related to SA 210
    51:48 SQC 1 and SA 220 Revision starts
    53:22 SQC1, Elements of SQC1, QCPP
    55:27 Leadership responsibilities for quality within the firm
    56:41 Ethical requirements
    59:20 Acceptance and Continuance of Client Relationships and Specific Engagements
    01:05:52 Human Resources
    01:07:10 Engagement Performance
    01:12:03 Monitoring
    01:13:55 SA 220 Basics
    01:17:11 Leadership Responsibilities for Quality on Audits
    01:19:28 Relevant ethical requirements
    01:20:07 Acceptance and Continuance of Client Relationships and Audit Engagements
    01:22:01 Assignment of Engagement Teams
    01:22:36 Monitoring
    01:24:42 Engagement Performance
    ******
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КОМЕНТАРІ • 101

  • @NeerajArora
    @NeerajArora  22 дні тому +1

    Important Links for CA Inter Students: linktr.ee/neerajarora

  • @NeerajArora
    @NeerajArora  4 місяці тому +66

    Are you using Audit Revision Videos to the fullest? If yes, do let me know in the comments.
    Audit ki preparation ka kya status hai yeh bh bta do sab jaldi se.

    • @siddharthjain8657
      @siddharthjain8657 4 місяці тому +7

      sir u r the best
      just provided the way to study this mountanious subject
      where to get these notes ??

    • @pjpujajain07
      @pjpujajain07 4 місяці тому

      Sir you said you will provide us with an Audit question bank. Where can I find it ?

    • @ca.jenilshah
      @ca.jenilshah 4 місяці тому +2

      these are very helpful…i m glad you exist

    • @JaishreeramRam-m4g
      @JaishreeramRam-m4g 10 годин тому

      Sir only 3 chapters are done yet advice me so that i can exempt this paper in less time ❤❤ want you're guidance ❤😢

  • @samruddhihegde9033
    @samruddhihegde9033 4 місяці тому +32

    0:00 Introduction
    1:14 meaning of ethics
    1:21 need for professional ethics for CAs
    2:36 Principles based approach Vs Rules Based approach
    5:02 Fundamental Principles of Professional ethics
    9:16 Independence of the auditor
    11:26 Threats to Independence
    17:20 safeguards to Independence
    18:53 Professional Skepticism
    21:05 Quiz
    32:51 SA 210 Revision starts
    33:13 Objectives of the auditor as per SA 210 and Preconditions for an audit
    36:13 Agreement on Audit engagement terms
    37:48 Content of audit engagement letter
    39:16 Limitations on Scope Prior to Audit Engagement Acceptance
    39:54 Acceptance of a change in engagement
    43:10 terms of engagement in recurring audits
    46:57 Ques discussed related to SA 210
    51:48 SQC 1 and SA 220 revision starts
    53:22 SQC 1 , Elements of SQC 1 and QCPP
    55:27 leadership responsibility for quality within the firm
    56:41 Ethical requirements
    59:20 Acceptance and continuance of client relationship and specific engagements
    1:05:52 Human resources
    1:07:10 Engagement Performance
    1:12:03 Monitoring
    1:13:55 SA 220 basics
    1:17:11 leadership responsibility for quality on audit
    1:19:28 Relevant ethical requirements
    1:20:07 Acceptance and Continuance of Client Relationship and Audit Engagement
    1:22:01 Assignment of Engagement Teams
    1:22:36 Monitoring
    1:24:42 Engagement Performance

  • @NeerajArora
    @NeerajArora  3 місяці тому +5

    🚀 Important Links for CA Inter May 2024 Students- bit.ly/3JSBqgX

  • @fit_with_guts
    @fit_with_guts 4 місяці тому +30

    Threats to independence 11:57
    Memory technique
    SAIF:
    Self interest
    Self review
    Advocacy
    Intimidation
    Familiarity

  • @ParthPatil-CA....
    @ParthPatil-CA.... 4 місяці тому +31

    Sir hair style is more unpredictable then ICAI 😅😊

  • @ApexKaran97
    @ApexKaran97 4 місяці тому +5

    Completed study material... Viewing revision video.. revisiting the chapter.. confusion durr.. confidence cool 😎
    Thanks and Regards Sir❤

    • @vishalvaranasi2027
      @vishalvaranasi2027 4 місяці тому

      Bro ye wala chart kaha h? Sir ne Jo link provide ki h usme nhi mila mujhe

  • @samruddhihegde9033
    @samruddhihegde9033 4 місяці тому +2

    1:01:17 matters considered while deciding integrity of client

  • @Shakshii...
    @Shakshii... 4 місяці тому +4

    Thank you so so much sir ❤
    Eagerly waiting for other videos sir

  • @vishalgoel62
    @vishalgoel62 4 місяці тому +3

    No doubt, best Teacher of Audit.

  • @CAaspirant-00
    @CAaspirant-00 Місяць тому +1

    Best revision.. full module coverage.. thanku so much sir🥹🥹

  • @aye_shaa04
    @aye_shaa04 4 місяці тому +2

    Thanks a lot sir...waiting for revision videos of other chapters as well 💯

  • @amiparikh2135
    @amiparikh2135 4 місяці тому +4

    36:45 sir's humour is god level 😂😂

  • @jaysharma8800
    @jaysharma8800 4 місяці тому +4

    Thank you sir
    Please upload lecture for CH-3&4

  • @ineerajrao
    @ineerajrao 4 місяці тому +2

    Dil se danywad sir ji❤

  • @user-zu5ix3rg1i
    @user-zu5ix3rg1i 3 місяці тому +2

    SA 210 - AGREEING TO THE TERMS OF AUDIT ENGAGEMENT YE PDF FORM ME MIL SKTA HAI KYA? THAT FLOW CHART. I tried searching for it on 'A for Audit' but mil nhi raha... - Sanskriti

  • @Daily_facts_Hindi_10M
    @Daily_facts_Hindi_10M 4 місяці тому +3

    Sir apko dekh kr lagta h ca bnne se pehle app gamer honge😂

  • @yashikagupta4733
    @yashikagupta4733 4 місяці тому +2

    Thanku sir ❤

  • @selvarani8116
    @selvarani8116 4 місяці тому +3

    Sir. I am working women. I unable attend your live classes. Can I get your recorded class of auditing all chapters? I know little bit hindi. But I very much like your demo classes of auditing. How much charges sir to get all recorded audit class. But I could understand that way of your teaching. Pls let me know the fees.

    • @tushargupta4262
      @tushargupta4262 3 місяці тому

      Hello! You can check out the classes, both recorded and other batch is available although it does have hindi

  • @CA_Aspirants99
    @CA_Aspirants99 3 місяці тому +1

    Air your revisions vedios are best they helped me a lot to score more than exemption ❤

  • @priyanshubotx
    @priyanshubotx Місяць тому

    Sir I prepare for September 2024 examination with self study
    I want this notes such notes beneficial for me during my preparation
    How I can access?

  • @Unknowntraveller02
    @Unknowntraveller02 4 місяці тому +3

    sir ye notes kaha se milega

  • @drishtisarkar4887
    @drishtisarkar4887 4 місяці тому +1

    Very helpful notes and memory techniques 👍
    Thank you

    • @dia0427
      @dia0427 3 місяці тому

      @drishtisarkar4887 please help me to find the notes?

    • @drishtisarkar4887
      @drishtisarkar4887 3 місяці тому

      @@dia0427 the entire video is full of notes. When sir explains!

  • @shivamkapoor5919
    @shivamkapoor5919 Місяць тому +1

    Sir ye hand written notes kaha se milenge

  • @Harshraj-ol1xb
    @Harshraj-ol1xb 4 місяці тому +2

    Sir please 🙏 provide pdf of SA 210 . the full picture of the topic will help in revision

  • @ksresearch
    @ksresearch 3 місяці тому +1

    1:00:00

  • @navaneethaseetha2680
    @navaneethaseetha2680 4 місяці тому +6

    Sir
    Can you please upload the SM revision classes also

    • @NeerajArora
      @NeerajArora  4 місяці тому +8

      Will definitely try

    • @navaneethaseetha2680
      @navaneethaseetha2680 4 місяці тому +2

      @@NeerajArora thank you sir for your efforts

    • @rajkunadiya6934
      @rajkunadiya6934 4 місяці тому +1

      Sir Please Upload Sm revision classes​@@NeerajArora

  • @ksresearch
    @ksresearch 3 місяці тому +2

    Sir iski pdf kaha milegi plz tell us

  • @EduFuse91
    @EduFuse91 Місяць тому

    Ca inter jan 25 me denge.
    Chapter 1,2,11,3,4 ho gye abho or krna hai.
    Thankyouuuuuuu sir for such a wonderful lecture ❣️

  • @Yoginderk
    @Yoginderk 4 місяці тому

    1:24:00 self

  • @JatinMishra-un3wp
    @JatinMishra-un3wp 4 місяці тому +2

    ek click me 2 mahine peeche aajate ho sir aap 😁😁

  • @Harshraj-ol1xb
    @Harshraj-ol1xb 4 місяці тому +1

    Sir please 🙏 provide pdf of chart of SA 210 . the full picture of the topic will help in revision

  • @MerryManticore-dr5kb
    @MerryManticore-dr5kb 4 місяці тому +2

    Can anyone share notes

  • @Harshraj-ol1xb
    @Harshraj-ol1xb 4 місяці тому +1

    Sir please 🙏 provide pdf of SA 210 . the full picture of the topic will help in revision
    Plz. . .

  • @Harshraj-ol1xb
    @Harshraj-ol1xb 4 місяці тому +7

    At least provide this particular pdf sir.🙏😕

  • @RekhaSingh-yy8ev
    @RekhaSingh-yy8ev 4 місяці тому

    sor free resources ka link description me nhi h....
    plz share the link

  • @rupalitalwar4047
    @rupalitalwar4047 3 місяці тому +1

    Can someone tell the difference between engagement and client relationship 1:03:50

    • @payal6871
      @payal6871 3 місяці тому +2

      Engagement means vo audit vala engagement n client relationship mtb vo aur koi services bhi deta ho client ko toh use bolte h

  • @preethisingh6120
    @preethisingh6120 4 місяці тому +1

    What's the difference between client relationship and audit engagement?

    • @tvts5157
      @tvts5157 4 місяці тому +6

      If the firm is conducting audit of an entity i.e. known as audit engagement. But if the firm is also providing some other services to the client aside from audit, then all those engagements combined are known as client relationship. Thus, withdrawing from audit engagement means the firm will not perform audit for the client anymore but will continue to perform other services. Whereas withdrawal from client relationship means withdrawing from all engagements that we presently have with the client.

    • @mayankkumarmishra5489
      @mayankkumarmishra5489 4 місяці тому +4

      in audit engagement the firm provides audit services to client . whereas in client relationship various other services are included like book keeping services , consultancy services etc...

  • @Muskan..12116
    @Muskan..12116 3 місяці тому +1

    Chapter ka notes kaha milega?

  • @manujangir2174
    @manujangir2174 3 місяці тому +1

    Familiarity threat :- GIFT me CFL

  • @caaspirant-alokr.5862
    @caaspirant-alokr.5862 3 місяці тому

    3:57 Army Cantt ke Jogging track, chappals are not allowd

  • @twishagupta1665
    @twishagupta1665 2 місяці тому

    Sir how can we get all your notes and compiled pyqs and practice book and all....
    Plzz reply
    Plz reply
    Plzz reply

  • @poojaagrawal96
    @poojaagrawal96 4 місяці тому +1

    Please upload chap 3 & 4

  • @Anshu-user-zk4ot3vj4b
    @Anshu-user-zk4ot3vj4b 4 місяці тому

    Thank u so much sir ji ❤❤
    Next ch 8

  • @aryanshah6642
    @aryanshah6642 3 місяці тому

    Where to find notes?

  • @gautamkheterpal
    @gautamkheterpal 3 місяці тому

    54:55 QCPP

  • @studentchannel-pl8fc
    @studentchannel-pl8fc 3 місяці тому

    10:25 pm

  • @kartikaypal9780
    @kartikaypal9780 3 місяці тому

    55:40

  • @user-gn8hm2bw3z
    @user-gn8hm2bw3z 4 місяці тому

    Exam mei itna matter likhenge toh kaafi hai?

  • @harshu346
    @harshu346 4 місяці тому

    Chapter 3 ka revision kab hoga ???

  • @sakshisharma4380
    @sakshisharma4380 3 місяці тому

    Conchetiously means ???16:16 16:17

  • @error._.404._
    @error._.404._ 3 місяці тому

    Sir , can you provide this notes please???

  • @palakgupta1536
    @palakgupta1536 4 місяці тому

    Where can i buy your notes/books sir?

  • @snehapaliwal7388
    @snehapaliwal7388 4 місяці тому

    sir plz share the link of q bank

  • @legendGaming-pp6pj
    @legendGaming-pp6pj 4 місяці тому +28

    Jaldi jaldi comment kar deta hu 😂

  • @kirtipoddar7457
    @kirtipoddar7457 4 місяці тому

    Sir please upload sm revision lecture

  • @amanpratapsingh8089
    @amanpratapsingh8089 4 місяці тому +3

    Sir bhi modi supporter nikle 😂😂😂

  • @solankivarsha887
    @solankivarsha887 3 місяці тому

    1:01:34 sir already predicted 😯😂

  • @kirtisingh939
    @kirtisingh939 3 місяці тому

    @28:10 😂😂😂😂😝

  • @sita2001
    @sita2001 4 місяці тому

    Can anyone say in short about client relationship

    • @tvts5157
      @tvts5157 4 місяці тому

      If the firm is conducting audit of an entity i.e. known as audit engagement. But if the firm is also providing some other services to the client aside from audit, then all those engagements combined are known as client relationship. Thus, withdrawing from audit engagement means the firm will not perform audit for the client anymore but will continue to perform other services. Whereas withdrawal from client relationship means withdrawing from all engagements that we presently have with the client.

  • @Notgojo592
    @Notgojo592 3 місяці тому

    55:40 💀🤣

  • @user-zz7zq2nq1c
    @user-zz7zq2nq1c Місяць тому

    😁😁

  • @theCuriousYoutuber
    @theCuriousYoutuber 4 місяці тому +1

    I am immensely grateful for the classes! Suggestion: Keep politics outside classroom, not relevant and totally subjective topic. (Ref: Modi and SOQC)

    • @tvts5157
      @tvts5157 4 місяці тому

      Sir does that to make learning easier for us. He isn't asking you to support a particular party, so what's the harm.

    • @theCuriousYoutuber
      @theCuriousYoutuber 4 місяці тому

      @@tvts5157 When he uses a political leader as an example for quality, does he need to anything more explicitly? I was shocked at the way politics entered an audit class. I am happy his example helped you and wish you well for the May'24 exams!

    • @tvts5157
      @tvts5157 4 місяці тому +7

      @@theCuriousUA-camr while taking examples sir has emphasized many times that dont take any of his examples seriously. That part was not there in the revision video but in the full lecture, he clearly said that. I dont see the harm in it. People's ideologies are not going to change from one example.
      Thank you! Best wishes to you too for your exams.

    • @sahilll_xiv
      @sahilll_xiv Місяць тому

      lol brainwashed kid dont even know modi is the prime minister of our country and not a random political leader.. sir just took his example for better understanding of the concept.

    • @ArnavAgarwal-e4u
      @ArnavAgarwal-e4u 29 днів тому

      ​@@tvts5157 bro can you please tell the story of terms of engagement of recurring audit which the sir said the Hritik ke papa one.
      Please 🙂.
      It would be greatful.
      Thanks

  • @ca.jenilshah
    @ca.jenilshah 4 місяці тому +1

    These are very helpful and comprehensive videos…i m glad you exist sir🫶🏻