CA Inter Audit Chapter-3 Revision Marathon | ICAI January 2025 Exams | Neeraj Arora

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  • Опубліковано 19 гру 2024

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  • @NeerajArora
    @NeerajArora  4 місяці тому +3

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

  • @sushilkumartiwari6590
    @sushilkumartiwari6590 7 місяців тому +58

    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

  • @samruddhihegde9033
    @samruddhihegde9033 8 місяців тому +25

    13:57 SA 315
    34:10 IC
    1:05:43 SA 330
    1:38:06 SA 320
    1:53:01 Automated environment

  • @CAJP21
    @CAJP21 7 місяців тому +14

    2:09:58
    "Life is grim and we have to greet it Grimly" ~ Kratos GoW 2018

  • @mdaetesamuddin8657
    @mdaetesamuddin8657 7 місяців тому +64

    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

  • @fit_with_guts
    @fit_with_guts 8 місяців тому +8

    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

  • @fit_with_guts
    @fit_with_guts 8 місяців тому +3

    1:50:16 Revision in materiality
    CICA
    C-Change in circumstances
    I-New information
    CI- Change in the auditor's understanding

  • @nitikagarg583
    @nitikagarg583 8 місяців тому +18

    Finally wait is over......Thank you so much sir😊

  • @sjain9840
    @sjain9840 7 місяців тому +2

    2:02:35 general types of control in automated environment

  • @anjuprajapati3389
    @anjuprajapati3389 7 місяців тому +2

    1:59:00 revision of automated environment

  • @nidhigupta11984
    @nidhigupta11984 8 місяців тому +14

    best teacher for audit

  • @nidhigupta11984
    @nidhigupta11984 7 місяців тому +7

    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

  • @NeerajArora
    @NeerajArora  8 місяців тому +11

    🚀 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

    • @chirkutgaming9414
      @chirkutgaming9414 8 місяців тому +1

      SM video series me Jo notes use kiye h wo kaha available h chart notes ??

    • @nishashaw3340
      @nishashaw3340 5 місяців тому

      Can't see option for CA Inter Audit books only for Final is there

  • @avneetkaur-j2d
    @avneetkaur-j2d 4 місяці тому +2

    we all are lucky to have a gem teacher a motivator and a humble human thNKYOUU so muchhh sir

  • @NeerajArora
    @NeerajArora  7 місяців тому +7

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

  • @kriishna1914
    @kriishna1914 7 місяців тому +2

    41:24 control environment

  • @balsantosh953
    @balsantosh953 Місяць тому +2

    Neeraj sir you are rap singer of audit

  • @sanyagoel8772
    @sanyagoel8772 2 дні тому

    Thankyou so much sir. Your revision vdos are really helpful.

  • @Sowmya-p3i
    @Sowmya-p3i 7 місяців тому +4

    59:20 oo bhaiiii..dar gayii ..raat ko vid dekh rahi thi…book ki aur dekha aur jaise oopar dekha sir gayab😂😂😂

  • @nitikagarg583
    @nitikagarg583 8 місяців тому +15

    Sir jldi se audit aur sm ki all rev vd upload krde .....so that we can revise multiple times

  • @amanpannu
    @amanpannu 8 місяців тому +1

    1:59:17 quick rev

  • @rajat9731
    @rajat9731 5 місяців тому +4

    mcq m max answers long hote h

  • @AshishYadav-lb9nh
    @AshishYadav-lb9nh Місяць тому +1

    16:42 golden words ✨

  • @itzpt5913
    @itzpt5913 8 місяців тому +1

    Thank you so much Sir 😊😁

  • @aditirastogi9176
    @aditirastogi9176 8 місяців тому +7

    Sir we are waiting for Ch 4 (part 2) Audit

    • @Nandu_2308
      @Nandu_2308 4 місяці тому

      Its there in a miscellaneous topic

  • @Anshu-user-zk4ot3vj4b
    @Anshu-user-zk4ot3vj4b 7 місяців тому

    Thank u so much sir 🙏💕 revision videos really very helpful ❤❤

  • @sarthakbhatia783
    @sarthakbhatia783 8 місяців тому +5

    Sir ye notes{charts}
    miljege?

  • @khushboogoyal3991
    @khushboogoyal3991 8 місяців тому +2

    best audit faculty 😃😃😃😃😃😃😃

  • @krishparikh669
    @krishparikh669 7 місяців тому

    01:53:01 continue automated env

  • @Kanuda_na_rajma945
    @Kanuda_na_rajma945 5 місяців тому +2

    Wah sir kya revison karate ho aap

  • @PriyaYadav-vt7xs
    @PriyaYadav-vt7xs 3 місяці тому +1

    thank you so much sir☺☺

  • @NeerajKumar-fy5uz
    @NeerajKumar-fy5uz 23 дні тому +1

    1:38:06 materiality

  • @pramodpradhan1860
    @pramodpradhan1860 8 місяців тому +8

    Anyone tell me where will I get the notes

  • @arihantparmar1294
    @arihantparmar1294 8 місяців тому +2

    43:12

  • @unconquered7
    @unconquered7 7 місяців тому +3

    Done ✅

  • @ananddesai9034
    @ananddesai9034 8 місяців тому

    Yes sir cover ho gaye the sare topics.

  • @shagunkesharwani2217
    @shagunkesharwani2217 4 місяці тому +1

    Sir how to purchase CA INTER AUDIT book for jan 25...(Summary Book) Plzzz guide sir

  • @Dheer_1
    @Dheer_1 2 місяці тому +3

    How to buy this notes sir please give answer

    • @Sahilpal725
      @Sahilpal725 Місяць тому

      I have this note and book

    • @letslearnwithfun5155
      @letslearnwithfun5155 Місяць тому

      @@Sahilpal725
      Please share me notes of chapter 8

    • @Sahilpal725
      @Sahilpal725 Місяць тому

      @@letslearnwithfun5155 Puri book hi hai mere pas

  • @chinmaikushi6449
    @chinmaikushi6449 Місяць тому

    Thank you sir 🙏

  • @harshrajani6107
    @harshrajani6107 8 місяців тому +1

    Thank you sir ❤

  • @AJ-fh4qh
    @AJ-fh4qh Місяць тому +1

    2:04:17

  • @ineerajrao
    @ineerajrao 7 місяців тому

    Dil se danywad sir ji❤

  • @ShivanshGhiya
    @ShivanshGhiya 17 днів тому

    1:04:34 , khana khane ke bhaad dekuga , yaa se

  • @aastha3785
    @aastha3785 8 місяців тому +1

    1:53:03

  • @bhawanishankarsaini4618
    @bhawanishankarsaini4618 8 місяців тому +3

    Sir ch 4 part 2 krvado soon😅

  • @rahulagnihotri700
    @rahulagnihotri700 8 місяців тому +2

    Sa330?? Kha h???

  • @Nikitatiwari99
    @Nikitatiwari99 8 місяців тому

    Sir please AFM ke bhi revision lectures upload kardona😊

  • @akankshasharma4714
    @akankshasharma4714 Місяць тому +1

    Can someone explain what is assertion

    • @RONIBHAI890
      @RONIBHAI890 Місяць тому

      Management communication

    • @KhusbuSaini-eg8oc
      @KhusbuSaini-eg8oc Місяць тому

      It is representation given by management either implicity or explicitly embroided in financial statement.

    • @RONIBHAI890
      @RONIBHAI890 Місяць тому

      @@KhusbuSaini-eg8oc that the auditor uses to determine materiality

  • @vansh_gor17
    @vansh_gor17 Місяць тому

    2:09:58 .... Supreme Leader op😂

  • @Asish-u1b
    @Asish-u1b 3 місяці тому

    Guys ye pdf charts kha par milte hai btado

  • @ksresearch
    @ksresearch 7 місяців тому

    Ye rev lectures ki pdf's kaha se milti hai sir 🤔

  • @m.k.mangla8592
    @m.k.mangla8592 8 місяців тому

    Sir can you please provide Audit icai BOS portal mcq pdf file on free resources to download?

  • @kavyabasaram
    @kavyabasaram 5 місяців тому

    How can i buy ur notes sir

  • @dibyaranjan4966
    @dibyaranjan4966 2 місяці тому

    1:20

  • @yogeshkadu7555
    @yogeshkadu7555 8 місяців тому

    13:57

  • @ksresearch
    @ksresearch 7 місяців тому

    1:19:00

  • @vibhishnagul
    @vibhishnagul 6 місяців тому

    Thank you sir

  • @aastha3785
    @aastha3785 7 місяців тому

    2:10:26

  • @akshatgarg9972
    @akshatgarg9972 7 місяців тому

    sir correct incorrect toh
    nhi aa rhe na 1:01:58

  • @divasdangi3278
    @divasdangi3278 7 місяців тому

    44:01

  • @opagal7994
    @opagal7994 7 місяців тому

    18:13

  • @divasdangi3278
    @divasdangi3278 7 місяців тому

    aapke notes ka font bahut chota rehta hai.. achha nhi lgta read krne me

    • @NeerajArora
      @NeerajArora  7 місяців тому +2

      Kaunse notes ki baat kar rahe ho? Audit regular book for may 24 or question bank.

    • @Bnm9897
      @Bnm9897 7 місяців тому +1

      ​@@NeerajArora Sir aap bb sir jaisa font leke aaea notes mai
      And thoda aur colourfull banayea please
      Jaise compact h sir ki
      Plz

    • @divasdangi3278
      @divasdangi3278 6 місяців тому +1

      @@NeerajArora CA Inter Aasheerwad book

    • @mahaveernahar7506
      @mahaveernahar7506 3 місяці тому +2

      ​@@NeerajAroranhi sir apki books bahut shi he
      Jyada colourful hone se distraction ho jata h
      Simple hone se smj jaldi aa jata he

  • @theintuber6612
    @theintuber6612 7 місяців тому

    00:57:25

  • @rahulshisodia
    @rahulshisodia 2 місяці тому +1

    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

  • @divyanshi6076
    @divyanshi6076 8 місяців тому +2

    Thank you so much sir ✨✨🙏🙏

  • @Chetna._01
    @Chetna._01 Місяць тому

    Thank you sir 🙏🏻

  • @soumaditya04
    @soumaditya04 8 місяців тому

    Thank you so much sir

  • @bhaktithakkar3102
    @bhaktithakkar3102 8 місяців тому

    Thank you Sir 🙏🏻