00:03:14- Meaning of Samplibg 00:04:41- Sampling and Non-Sampling Risk 00:11:11- Population- Meaning and Characteristics 00:14:27- Sampling Units 00:15:59- Approaches to Sampling 00:16:05- Statistical Sampling 00:19:40- Advantages of Statistical Sampling 00:21:57- Sample Design 00:26:44 - Stratification 00:32:26- Value-Weighted Selection 00:35:15- Sample Size 00:36:09- Factors affecting sample size for TOC & TOD 00:41:00- Extent of Checking on Sampling Plan 00:42:38 - Selection of Items for Testing
✦ Revision of Audit Sampling in CA Inter Audit Click to expand 00:03 ✦ Understanding Audit Sampling in CA Inter Audit 03:20 ✦ Understanding the concepts of over reliance and under reliance on control 07:37 ✦ Importance of proper sampling in auditing 09:46 ✦ Understanding random selection probability theory in audit sampling 15:04 ✦ Audit sampling is based on mathematical laws of probability 17:27 ✦ Understanding audit procedures and evidence collection 22:08 ✦ Crediting B instead of A may pose fraud risk 23:54 ✦ Stratification in audit for improved efficiency. 28:01 ✦ Selecting sample size and managing sample risk 29:54 ✦ Select sample individual balances based on monetary unit 33:55 ✦ Understanding factors affecting sample size and risk assessment 35:55 ✦ Increased tolerance level leads to less testing required 39:51 ✦ Considerations for audit sampling 41:40 ✦ Importance of selecting and creating groups for audit sampling 45:17 ✦ Understanding Audit Sampling and Weight Allocation 47:05 ✦ Value weighted selection is key for sample evaluation 50:56 ✦ Class exam on Performing the Audit Procedure 52:47 ✦ Audit procedure for selected items with detailed verification process 59:50 ✦ Importance of Audit Procedures and Alternate Checks 1:01:28 ✦ Testing and identifying errors in sampling techniques 1:05:25 ✦ Understanding and rectifying mistakes in projection and estimation 1:07:14 ✦ Understanding and identifying misstatements in audit sampling 1:11:26 ✦ Understanding estimated misstatements in audit sampling 1:13:17 ✦ Key Points for Proper Audit Sampling 1:17:50 ✦ Understanding tolerable misstatement in audit sampling 1:19:49 ✦ Revision of audit sampling techniques 1:23:28
00:03 Revision of Audit Sampling in CA Inter Audit 03:20 Understanding Audit Sampling in CA Inter Audit 07:37 Understanding the concepts of over reliance and under reliance on control 09:46 Importance of proper sampling in auditing 15:04 Understanding random selection probability theory in audit sampling 17:27 Audit sampling is based on mathematical laws of probability 22:08 Understanding audit procedures and evidence collection 23:54 Crediting B instead of A may pose fraud risk 28:01 Stratification in audit for improved efficiency. 29:54 Selecting sample size and managing sample risk 33:55 Select sample individual balances based on monetary unit 35:55 Understanding factors affecting sample size and risk assessment 39:51 Increased tolerance level leads to less testing required 41:40 Considerations for audit sampling 45:17 Importance of selecting and creating groups for audit sampling 47:05 Understanding Audit Sampling and Weight Allocation 50:56 Value weighted selection is key for sample evaluation 52:47 Class exam on Performing the Audit Procedure 59:50 Audit procedure for selected items with detailed verification process 1:01:28 Importance of Audit Procedures and Alternate Checks 1:05:25 Testing and identifying errors in sampling techniques 1:07:14 Understanding and rectifying mistakes in projection and estimation 1:11:26 Understanding and identifying misstatements in audit sampling 1:13:17 Understanding estimated misstatements in audit sampling 1:17:50 Key Points for Proper Audit Sampling 1:19:49 Understanding tolerable misstatement in audit sampling 1:23:28 Revision of audit sampling techniques Crafted by Merlin AI.
Sample DESIGN, SIZE & SELECTION of items for testing Sample Design When designing an audit sample, Assection Ready a) Purpose Auditor's consideration includes specific purpose to be achieved and combination of audit procedures that is likely to best achieve that purpose. b) Nature of Audit Evidence: Consideration of nature of audit evidence sought and possible deviation or misstatement conditions that will assist auditor in defining what constitutes a deviation or misstatement and what population to use for sampling. c) Completeness: As per SA 500 "Audit Evidence", when performing audit sampling, auditor performs audit procedures to obtain evidence that population is complete. 25:52
00:03:14- Meaning of Samplibg
00:04:41- Sampling and Non-Sampling Risk
00:11:11- Population- Meaning and Characteristics
00:14:27- Sampling Units
00:15:59- Approaches to Sampling
00:16:05- Statistical Sampling
00:19:40- Advantages of Statistical Sampling
00:21:57- Sample Design
00:26:44 - Stratification
00:32:26- Value-Weighted Selection
00:35:15- Sample Size
00:36:09- Factors affecting sample size for TOC & TOD
00:41:00- Extent of Checking on Sampling Plan
00:42:38 - Selection of Items for Testing
Dear sir kindly share your break playlist songs 😁
drop your telegram id, i'll share the playlsit.. Sir loves Maaahi Ve
@@iamvg14 @Camahi7 😁
Bhai please send me too
watching lecture at 1.25x enjoying song at 1x😅🤭
Thanks sir apke sath revision karne se efficiency goes up❤
✦
Revision of Audit Sampling in CA Inter Audit
Click to expand
00:03
✦
Understanding Audit Sampling in CA Inter Audit
03:20
✦
Understanding the concepts of over reliance and under reliance on control
07:37
✦
Importance of proper sampling in auditing
09:46
✦
Understanding random selection probability theory in audit sampling
15:04
✦
Audit sampling is based on mathematical laws of probability
17:27
✦
Understanding audit procedures and evidence collection
22:08
✦
Crediting B instead of A may pose fraud risk
23:54
✦
Stratification in audit for improved efficiency.
28:01
✦
Selecting sample size and managing sample risk
29:54
✦
Select sample individual balances based on monetary unit
33:55
✦
Understanding factors affecting sample size and risk assessment
35:55
✦
Increased tolerance level leads to less testing required
39:51
✦
Considerations for audit sampling
41:40
✦
Importance of selecting and creating groups for audit sampling
45:17
✦
Understanding Audit Sampling and Weight Allocation
47:05
✦
Value weighted selection is key for sample evaluation
50:56
✦
Class exam on Performing the Audit Procedure
52:47
✦
Audit procedure for selected items with detailed verification process
59:50
✦
Importance of Audit Procedures and Alternate Checks
1:01:28
✦
Testing and identifying errors in sampling techniques
1:05:25
✦
Understanding and rectifying mistakes in projection and estimation
1:07:14
✦
Understanding and identifying misstatements in audit sampling
1:11:26
✦
Understanding estimated misstatements in audit sampling
1:13:17
✦
Key Points for Proper Audit Sampling
1:17:50
✦
Understanding tolerable misstatement in audit sampling
1:19:49
✦
Revision of audit sampling techniques 1:23:28
00:03 Revision of Audit Sampling in CA Inter Audit
03:20 Understanding Audit Sampling in CA Inter Audit
07:37 Understanding the concepts of over reliance and under reliance on control
09:46 Importance of proper sampling in auditing
15:04 Understanding random selection probability theory in audit sampling
17:27 Audit sampling is based on mathematical laws of probability
22:08 Understanding audit procedures and evidence collection
23:54 Crediting B instead of A may pose fraud risk
28:01 Stratification in audit for improved efficiency.
29:54 Selecting sample size and managing sample risk
33:55 Select sample individual balances based on monetary unit
35:55 Understanding factors affecting sample size and risk assessment
39:51 Increased tolerance level leads to less testing required
41:40 Considerations for audit sampling
45:17 Importance of selecting and creating groups for audit sampling
47:05 Understanding Audit Sampling and Weight Allocation
50:56 Value weighted selection is key for sample evaluation
52:47 Class exam on Performing the Audit Procedure
59:50 Audit procedure for selected items with detailed verification process
1:01:28 Importance of Audit Procedures and Alternate Checks
1:05:25 Testing and identifying errors in sampling techniques
1:07:14 Understanding and rectifying mistakes in projection and estimation
1:11:26 Understanding and identifying misstatements in audit sampling
1:13:17 Understanding estimated misstatements in audit sampling
1:17:50 Key Points for Proper Audit Sampling
1:19:49 Understanding tolerable misstatement in audit sampling
1:23:28 Revision of audit sampling techniques
Crafted by Merlin AI.
Thank you sir
Please take live revision for all topics
sir u r the god of auditing .. how do u do this.. its all in finger tips.. great salute..
sir u look so adorable and serious when stream fails , u r so passioante , thankyou soo much for these lectures
Thank you sir for detailed Revision
Thanks sir... ❤❤ aaj thoda late ho gya... But revision done..
Thank you sir for this video your revision videos are much better than few teacher's regular classes
43:30 sample selection methods
Sampling risk may 24 me nhi hai na
Thanks alot sir ❤. Literally your teaching is unmatchable 🙌🙌
Thank u so much sir for the best and most helpful revision video
30:39 do nai badegi sampling risk and audit risk direct relation between sampling and audit risk 🎉
Sample DESIGN, SIZE & SELECTION of items for testing
Sample Design
When designing an audit sample,
Assection
Ready
a) Purpose Auditor's consideration includes specific purpose to be achieved and combination of audit procedures that is likely to best achieve that purpose.
b) Nature of Audit Evidence: Consideration of nature of audit evidence sought and possible
deviation or misstatement conditions that will assist auditor in defining what constitutes a deviation or misstatement and what population to use for sampling.
c) Completeness: As per SA 500 "Audit Evidence", when performing audit sampling, auditor performs audit procedures to obtain evidence that population is complete.
25:52
thankyou sir
Really Great Session sir enjoyed and Learned alot thank you so much ❤
1:05:19 projecting misstatements
Awesome explanation sir ☺Thank you❤
Sir Risk assessment and Internal Controls ka revision kab tak hoga?
I also wanted to ask this
Ye topic kab hoga?
Are these notes available anywhere ?
Thank you so much sir❤
why i am not able to download this lecture 😭
Thank you sir ❤
sample designing ....purpose( ap) .nature of audit evidencs (deviation or misstatement) ,.........completeness(as to population)
Thanks sir❤
READY
❤
35:11 Sample size( personal reference)
Ready
Done🎉❤
1:21:59 imp topics
Nature evidence completeness
Best revision of SA 530 😃
43:17 sampling method
1:22:38 imp points
❤❤❤❤🙏🏻🙏🏻🙏🏻🙏🏻
15:53 approaches
Please provide download option
Precautions wala topic study mat mai nahi hai guys then why sir has teach 😅?????
Check Q23 of icai sm 😊👍
@@shubhamkeswani mil gaya sir 🙏🏼
😊😊
🥳🥳🥳
1:06:33
Start 3:10
🙏
Can I get these notes??
Stratification k examples exam mein likh skte h?
26:00
59:00
Can anyone provide notes
3:10
38:42
48:37
Can anyone tell is this the audit notes of sir?
Or is it for revision?
It is sir's audit notes. It is from him book
500000
sam. risk
Start 2:50
Thank you so much sir 🎉❤
24:10
1:24:06