Buy Concept Book & Test Series - ankushchirimarclasses.com Dekho! Dekho wo aa gaya! 🤩 Here is my Revision Video for Audit on Group Audit ❤️ This video is for CA Final ❤️ Do share it with your friends! 😉 Iss baar Audit me Exemption paar 🔥 Hum CA Banenge ✨️ Bas duwaaon me yaad rakhna 😉 Telegram Channel Link for all Free Notes and Updates: t.me/ankushchirimar1 Whatapp Channel Link: whatsapp.com/channel/0029VajpMCr1iUxhbcHmYT3I CA Final Nov'24 Community: t.me/cafinalsnov24 Linkedin: www.linkedin.com/in/ankushchirimar? Instagram: instagram.com/ankushchirimar?igsh=enp1cmV1NjFhMm95
CFS Mandatory under Co. Act, 2013 2:38 Exemptions from Preparing CFS 4:25 1. As per Ind As 110 5:21 2. As per AS 21 8:09 3. As per Co. Act 9:38 E.g. Co. purchases >50% stake in subsidiary & sells its stake in next year 12:18 Responsibility of Parent/Holding Co. for CFS 13:46 Mgt Representations (WR) 17:06 Responsibility/Objectives of Auditor of CFS 17:39 For Materiality for CFS, auditor should consider 18:33 While Auditing CFS, Auditor make plans for 37:08 De facto control 20:31 To check completeness of all components included in CFS, 22:28 Diff Reporting Periods 24:44 Consolidation Methods 26:47 Permanent Consolidation Adjustments 30:51 Current Period Consolidation Adjustments 33:04 Adjustments for CFS are made in memorandum records kept by parent, which are reviewed by auditor 35:30 Disclosures in CFS 38:10 Following disclosures given in separate FS of parent/subsidiary, need not be included in CFS 39:42 Reporting When Parent’s Auditor is also Auditor of all its Components 42:00 When Parent’s Auditor is not Auditor of all its Components 42:48 When Components Auditor Reports on FS under A/cing Framework Diff than Parent’s 44:50 When Components Auditor Reports under Auditing Framework Diff than Parent’s 46:35 Components Not Audited 47:31
Hello bhaiya, Ca inter student this side . Purchased audit lectures from a well known young faculty but instead got just plain reading of english and in the name of 200 page notes, half of icai content not there ( in may24 exam itself 38 marks q was not from his so called 200 pg book) . But when you started uploading lectures, it felt like for the first time that i am studying and understanding audit not just plain reading english. And ur notes just fav. Bhaiya, one kind request plz upload one ca inter audit chapter - audit of items of financial statement. Not a single teacher has touched this chapter, just tells student to leave that and doesn't even guide how to self prepare this chapter, even 10-15marks min comes from this chapter. Please help ca inter students with this chapter bhaiya.
Buy Concept Book & Test Series - ankushchirimarclasses.com
Dekho! Dekho wo aa gaya! 🤩
Here is my Revision Video for Audit on Group Audit ❤️
This video is for CA Final ❤️
Do share it with your friends! 😉
Iss baar Audit me Exemption paar 🔥
Hum CA Banenge ✨️
Bas duwaaon me yaad rakhna 😉
Telegram Channel Link for all Free Notes and Updates: t.me/ankushchirimar1
Whatapp Channel Link: whatsapp.com/channel/0029VajpMCr1iUxhbcHmYT3I
CA Final Nov'24 Community: t.me/cafinalsnov24
Linkedin: www.linkedin.com/in/ankushchirimar?
Instagram: instagram.com/ankushchirimar?igsh=enp1cmV1NjFhMm95
CFS Mandatory under Co. Act, 2013 2:38
Exemptions from Preparing CFS 4:25
1. As per Ind As 110 5:21
2. As per AS 21 8:09
3. As per Co. Act 9:38
E.g. Co. purchases >50% stake in subsidiary & sells its stake in next year 12:18
Responsibility of Parent/Holding Co. for CFS 13:46
Mgt Representations (WR) 17:06
Responsibility/Objectives of Auditor of CFS 17:39
For Materiality for CFS, auditor should consider 18:33
While Auditing CFS, Auditor make plans for 37:08
De facto control 20:31
To check completeness of all components included in CFS, 22:28
Diff Reporting Periods 24:44
Consolidation Methods 26:47
Permanent Consolidation Adjustments 30:51
Current Period Consolidation Adjustments 33:04
Adjustments for CFS are made in memorandum records kept by parent, which are reviewed by auditor 35:30
Disclosures in CFS 38:10
Following disclosures given in separate FS of parent/subsidiary, need not be included in CFS 39:42
Reporting
When Parent’s Auditor is also Auditor of all its Components 42:00
When Parent’s Auditor is not Auditor of all its Components 42:48
When Components Auditor Reports on FS under A/cing Framework Diff than Parent’s 44:50
When Components Auditor Reports under Auditing Framework Diff than Parent’s 46:35
Components Not Audited 47:31
Thank you ❤
Thanks
Thank you
Jay shree Krishna ❤️ ankush sir
Revision video so good 👍🏼 thanks..
Jay Shree Krishna ♥️
Thank you ❤
happy teachers day sir..and thank you for these free notes and classes😊😊
Thank you ❤Bestttttt wishes ✨️
#humCAbnenge 🎉🎉...sir your revision videos are very helpful
Glad ❤Yesssssssssss ❤️ Bestttttt wishes ✨️
Thank you so much. You did a really good coverage of all the topics in the revision, which everyone generally skips.
Thank you ❤Bestttttt wishes ✨️
@@ankushchirimar Thankyou!!🤞
Thank you, keep going sir
Glad ❤Bestttttt wishes ✨️
Memory techniques❤🎉 adequate n crisp revision😊 thank you🙏
Glad ❤Thank you ❤
Thank you so much for providing this lectures to us it's very helpful 🙏
Bestttttt wishes ✨️
Great,sir to the point
Thank you ❤Bestttttt wishes ✨️
The best as always❤💥...
Waiting for other chapters...
Glad ❤Bestttttt wishes ✨️
Thank you Ankush Sir❤
Glad ❤Bestttttt wishes ✨️
Ankush waiting for digital audit and esg video 🎉🎉🎉🎉 you are making a dynamic changes in this industry..
Glad ❤Thank you ❤Bestttttt wishes ✨️
Yaa same here, both chapters are very very important ..
far better than a 5-hour lecture🤩
Thank you ❤
Such clarity in FR Clearly a topper
Thank you ❤
Reporting date m change aaya 31st February🤣 Wow Sir👏
😂
hum CA banenge!!!!.......Thank you sir for this wonderful revision
Yesssssssssss ❤️ Bestttttt wishes ✨️
#Hum_CA_Banenge!🤩 Thank you sir🤩
Yesssssssssss ❤️ Bestttttt wishes ✨️
Very Nice Explanation Sir🤓 Thank you so much Sir for making so clear crisp & easy
Thank you ❤
Bestttttt wishes ✨️
Thankyou Thankyou Thankyou💫💫
Glad ❤Bestttttt wishes ✨️
Amazinggggg!!!❤
Thanks a lot for making it easyyy!!
Glad ❤Thank you ❤
Thank you so much sir✨bhot helpfull he aapki videos❤
Glad ❤Thank you ❤
Thanks Hemant somani sir♥️
Iykyk😂
Thanks ❤
Bestttttt wishes ✨️
Best revision on Group Audit till date
Thank you ❤
Hello bhaiya, Ca inter student this side .
Purchased audit lectures from a well known young faculty but instead got just plain reading of english and in the name of 200 page notes, half of icai content not there ( in may24 exam itself 38 marks q was not from his so called 200 pg book) . But when you started uploading lectures, it felt like for the first time that i am studying and understanding audit not just plain reading english. And ur notes just fav. Bhaiya, one kind request plz upload one ca inter audit chapter - audit of items of financial statement. Not a single teacher has touched this chapter, just tells student to leave that and doesn't even guide how to self prepare this chapter, even 10-15marks min comes from this chapter. Please help ca inter students with this chapter bhaiya.
from which faculty you took classes?
@@vermasachin11 shubham keswani
Glad ❤Thank you ❤Bestttttt wishes ✨️
You may see lecture of Rishabh Jain sir or Ankit oberoi sir for this chapter. And if Ankush Bhai provides its great!
Kamal kr diya sir.. Bank audit bhi upload krdo sir..
Glad ❤Yesssssssssss ❤️
😅 26:16
Sir going on pls start 100% English videos.
South India is already is already in love with you, ur market will increase much more.
Hum CA Banenge
Yesssssssssss ❤️ Bestttttt wishes ✨️
Hum CA banenge
Yesssssssssss ❤️ Bestttttt wishes ✨️
#humCAbnenge
Yesssssssssss ❤️ Bestttttt wishes ✨️
CA toh me banungi 😁😁
Yesssssssssss ❤️ Bestttttt wishes ✨️
Hum CA banenge
Yesssssssssss ❤️ Bestttttt wishes ✨️
Bhai, Unilaterally means ?
Imp 36:00
7:15 continue
Nice seen on 31 August 24
Glad ❤
Board notes kaha milenge ?
Genuine request, try to prepare them yourself and see the magic of retaining longer 😊❤️
👌👌💪
♥️
👏
Sir please regular batch bhi jldi launch karna❤
Yesssssssssss ❤️
Sir ek request h sabhi chapter ko single pdf form provide kara dena so printout nikalne m easy hoga and study m bhi sahi rahega
Kya bhai ye to online bhi kr skte ho itni choti cheezo ke liye sir ko kyu pareshaan krna
@@DeepakSharma-wk6jgNhi bhai in logo ko sb haath me chahie ,, ho ske to ankush ko khudka ppr dene bhi bhijwa de
sir question v practice krwa do
20:39
Great,sir to the point
Thank you ❤Bestttttt wishes ✨️