CA Inter Audit Chapter-3 Revision Marathon | ICAI Exam Oriented September 2024 | Neeraj Arora
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- Опубліковано 18 сер 2024
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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-3 of CA Inter Audit which is Risk Assessment and Internal Control.
Timestamps-
00:00 Introduction
00:37 Chapter 3 Audit Risk and Risk Assessment Revision Video starts
00:44 Audit Risk
09:42 Risks that require special audit consideration
13:57 SA 315 Identifying and assessing the risk of material misstatement through understanding the entity and its environment
15:30 Risk assessment procedures and what it includes
23:08 Understanding the Entity and its Environment
31:28 Why is understanding the entity and its environment significant?
34:00 Chapter 3A Internal Control Revision Video starts
34:10 Meaning of Internal Control
37:34 Components of IC
49:55 Are all Controls Relevant to the audit?
53:00 Miscellaneous topics related to IC
54:14 Nature and Extent of the Understanding of Relevant Controls
57:34 Evaluation of Internal Control By Auditor
01:00:21 Formulate Audit Program after understanding Internal Control
01:01:16 Evaluation of Internal Control- Methods
01:04:20 Objectives of IC
01:05:19 Message to students
01:05:43 Chapter 3B Response to the Assessed Risk Revision Video starts
01:06:05 Objective and Responsibility of auditor
01:08:00 Testing of Internal Control
01:29:31 Tests of Details
01:33:55 Internal Financial Controls as per Regulatory Requirements
01:38:06 Chapter 3C Materiality Revision Video starts
01:38:26 What is meant by materiality?
01:41:54 Benchmarking
01:46:24 Determining Materiality and Performance Materiality
01:48:11 Determination of materiality- a matter of professional judgment
01:50:10 Revision in Materiality
01:51:09 Documenting the Materiality
01:51:23 Materiality and Audit Risk
01:53:01 Chapter 3D Automated Environment Revision Video starts
01:53:08 What is an automated environment?
01:54:23 Key features of an Automated Environment
01:54:59 Understanding and documenting automated environment
01:56:15 Understanding the Risks that arise from the use of IT and IT Systems
01:59:06 Types of Controls in an Automated Environment
02:12:33 Testing methods in an automated environment
02:14:56 Manual and Automated Elements of Internal Control Relevant to the Auditor’s Risk Assessment
02:18:10 Audit Approach in an Automated Environment
02:19:54 Data Analytics for Audit
02:21:08 Digital Audit
Important Links for CA Inter Students: linktr.ee/neerajarora
Timestamps-
00:00 Introduction
00:37 Chapter 3 Audit Risk and Risk Assessment Revision Video starts
00:44 Audit Risk
09:42 Risks that require special audit consideration
13:57 SA 315 Identifying and assessing the risk of material misstatement through understanding the entity and its environment
15:30 Risk assessment procedures and what it includes
23:08 Understanding the Entity and its Environment
31:28 Why is understanding the entity and its environment significant?
34:00 Chapter 3A Internal Control Revision Video starts
34:10 Meaning of Internal Control
37:34 Components of IC
49:55 Are all Controls Relevant to the audit?
53:00 Miscellaneous topics related to IC
54:14 Nature and Extent of the Understanding of Relevant Controls
57:34 Evaluation of Internal Control By Auditor
01:00:21 Formulate Audit Program after understanding Internal Control
01:01:16 Evaluation of Internal Control- Methods
01:04:20 Objectives of IC
01:05:19 Message to students
01:05:43 Chapter 3B Response to the Assessed Risk Revision Video starts
01:06:05 Objective and Responsibility of auditor
01:08:00 Testing of Internal Control
01:29:31 Tests of Details
01:33:55 Internal Financial Controls as per Regulatory Requirements
01:38:06 Chapter 3C Materiality Revision Video starts
01:38:26 What is meant by materiality?
01:41:54 Benchmarking
01:46:24 Determining Materiality and Performance Materiality
01:48:11 Determination of materiality- a matter of professional judgment
01:50:10 Revision in Materiality
01:51:09 Documenting the Materiality
01:51:23 Materiality and Audit Risk
01:53:01 Chapter 3D Automated Environment Revision Video starts
01:53:08 What is an automated environment?
01:54:23 Key features of an Automated Environment
01:54:59 Understanding and documenting automated environment
01:56:15 Understanding the Risks that arise from the use of IT and IT Systems
01:59:06 Types of Controls in an Automated Environment
02:12:33 Testing methods in an automated environment
02:14:56 Manual and Automated Elements of Internal Control Relevant to the Auditor’s Risk Assessment
02:18:10 Audit Approach in an Automated Environment
02:19:54 Data Analytics for Audit
02:21:08 Digital Audit
Many Thanks Dude
🚀 Important Links for CA Inter May 2024 Students- bit.ly/3JSBqgX
🚀 Books- www.edu91.org/s/store/courses/Books
🥳 EDU91 Free Resources for May 2024- www.edu91.org/courses/EDU91-Revision-Classes-for-May-2024-65cc647be4b035b8ce944876
SM video series me Jo notes use kiye h wo kaha available h chart notes ??
Can't see option for CA Inter Audit books only for Final is there
13:57 SA 315
34:10 IC
1:05:43 SA 330
1:38:06 SA 320
1:53:01 Automated environment
in all the classes u have not just completed the syllabus but u also made us self learners i mean u showed us how to digest something like audit in our own way. !! thank u soooo muchhhh
Glad to hear that
2:09:58
"Life is grim and we have to greet it Grimly" ~ Kratos GoW 2018
Finally wait is over......Thank you so much sir😊
All the best
Limitation of Internal control 35:27
Judgment ki LIC
Human judgment
Judgment by mgmt.
Lack of understanding
Limitations in case of small firms
Ic provide only reasonable assurance
Collusion among people
best teacher for audit
1:50:16 Revision in materiality
CICA
C-Change in circumstances
I-New information
CI- Change in the auditor's understanding
sir i don't have words to thank you enough because of you i have gain confidence in audit i had purchase audit from other classes but not satisfied with but your one shots help me to cope up with thank you thank you so much sir
1:59:00 revision of automated environment
59:20 oo bhaiiii..dar gayii ..raat ko vid dekh rahi thi…book ki aur dekha aur jaise oopar dekha sir gayab😂😂😂
2:02:35 general types of control in automated environment
Wah sir kya revison karate ho aap
Sir jldi se audit aur sm ki all rev vd upload krde .....so that we can revise multiple times
Almost all videos uploaded now
Kitni baar revise Kiya?
Lol @@anshumanjaiswal1062
1:59:17 quick rev
Sir we are waiting for Ch 4 (part 2) Audit
Its there in a miscellaneous topic
Sir ye notes{charts}
miljege?
Done ✅
mcq m max answers long hote h
best audit faculty 😃😃😃😃😃😃😃
Thank you so much sir ✨✨🙏🙏
Thank u so much sir 🙏💕 revision videos really very helpful ❤❤
Thank you so much Sir 😊😁
we all are lucky to have a gem teacher a motivator and a humble human thNKYOUU so muchhh sir
Anyone tell me where will I get the notes
These are for class students
1:53:03
Thank you sir ❤
01:53:01 continue automated env
41:24 control environment
Sir how to purchase CA INTER AUDIT book for jan 25...(Summary Book) Plzzz guide sir
Sir ch 4 part 2 krvado soon😅
Dil se danywad sir ji❤
Thank you sir
Yes sir cover ho gaye the sare topics.
Thank you Sir 🙏🏻
Thank you so much sir
1:19:00
How can i buy ur notes sir
2:10:26
Sa330?? Kha h???
1:05:43
13:57
Ye rev lectures ki pdf's kaha se milti hai sir 🤔
44:01
Sir please AFM ke bhi revision lectures upload kardona😊
Sir can you please provide Audit icai BOS portal mcq pdf file on free resources to download?
Where to find free resources?
sir correct incorrect toh
nhi aa rhe na 1:01:58
Nhi aayenge bhai
aapke notes ka font bahut chota rehta hai.. achha nhi lgta read krne me
Kaunse notes ki baat kar rahe ho? Audit regular book for may 24 or question bank.
@@NeerajArora Sir aap bb sir jaisa font leke aaea notes mai
And thoda aur colourfull banayea please
Jaise compact h sir ki
Plz
@@NeerajArora CA Inter Aasheerwad book
18:13
00:57:25
43:12