What is audit assertion | How to do substantive testing in audit | How to ensure assertion in audit

Поділитися
Вставка
  • Опубліковано 1 січ 2025

КОМЕНТАРІ • 67

  • @catusharmakkar
    @catusharmakkar  Рік тому +3

    Sonu, Monu, Chetan & Pappu is waiting for you. We have launched the full course on Statutory audit with detailed explanation of each and everything. Sonu, Monu, Chetan & Pappu is there in whole series. I would recommend to just check out once. We have covered everything in deep. Here is the link www.catusharmakkar.com/

  • @vidyasagar275
    @vidyasagar275 3 роки тому +18

    Yes sir please make a separate video regarding materiality calculations and samples selection. Great work sir keep it up.!!!

  • @JyotiBhatia-ww7ql
    @JyotiBhatia-ww7ql Рік тому +1

    00:02 Testing is a subpart of execution that involves dividing the education into two parts: testing the control and testing the assertions of the balance sheet and P&L.
    01:52 The key points about audit assertions are completeness, existence, accuracy, cutoff, and disclosure.
    05:42 Substantive testing is done to ensure completeness in audit assertions.
    07:40 The main focus is on ensuring completeness in audit.
    11:19 Importance of the cutoff procedure in auditing
    13:07 Audit assertion is about verifying the transfer of goods and responsibility in case of damages or issues.
    16:45 Substantive testing in audit focuses on checking actual sales and ensuring proper disclosure.
    18:13 Ensuring proper presentation and compliance with accounting standards is crucial in audit.
    21:24 Verification of inventory in audit
    23:12 The MB t-20 report provides information on inventory location and quantities.
    26:26 Understanding the importance of audit assertions in ensuring accurate financial statements
    28:32 Testing will be fruitful from this year onwards.

  • @mohitarora2842
    @mohitarora2842 2 роки тому +7

    Yes bro I can relate to this MB51 and MB5B as I have done inventory audit of manufacturing listed client where SAP is there , although wonderfully explained !!

  • @PK-hp3lh
    @PK-hp3lh 2 роки тому

    Aaj kal ke log social media ka galat istemaal timepass kar rahe hai, you are doing right

  • @ansumitgautam3521
    @ansumitgautam3521 Рік тому

    Great video on assertions, your videos are the reason for every time I have commended by my senior and partners

  • @saptarshimitra5200
    @saptarshimitra5200 2 роки тому +6

    very nice , loved the presentation !

  • @PK-hp3lh
    @PK-hp3lh 2 роки тому

    Me bhi aapki tarah help karna chahta hoon logo ki but utna experience and knowledge nae hai. Great job. Please continue...

  • @akashbiradar9050
    @akashbiradar9050 2 роки тому +1

    Arey tushar sir best series you have brought timepass video dekhne se aacha hai ki ye videos dekhlo best sir. Thanks for this practical knowledge. 💯 Really helpful sir request you to bring more such videos and keep going this trend of insightful videos.

  • @loveforfinance5291
    @loveforfinance5291 Рік тому +1

    As an employee in Big4 stat audit, these concept videos are really helpful. Thanks Tushar. Keep making them 😇
    Please also make a video on Sampling techniques the way we do it in Big4. I am often confused. Thanks in advance :)

  • @husainbhanpurawala7183
    @husainbhanpurawala7183 Рік тому

    Bro, Really appreciate the way you have explained the concepts practically.
    😇

  • @darshnasondagar3820
    @darshnasondagar3820 2 роки тому +1

    Very Good and In-depth explanation with examples. Thank you sir and keep spreading knowledge.

  • @kavitharau
    @kavitharau 7 місяців тому +1

    Yes Sir,
    Good morning,
    We definitely want Sample selection techniques at Esteemed Honourable Big 4

  • @sahilvyas1199
    @sahilvyas1199 8 місяців тому

    Bohot maja aaya bhaiya
    SA 520 and ca inter audit ka chapter 5 ka indirect practical revision bhi hogyi
    Thank you bhaiya

  • @bhoomisanghvi4968
    @bhoomisanghvi4968 8 місяців тому

    This was very helpful! Thanks alot🙏

  • @starsandmoon8292
    @starsandmoon8292 Рік тому

    Bhai apko loads of thanksss

  • @caraeeskazi
    @caraeeskazi 2 роки тому +1

    Very well explained!!

  • @nikitaagarwal3929
    @nikitaagarwal3929 Рік тому

    Awesome explanation

  • @virtualreality1705
    @virtualreality1705 3 роки тому +4

    Sir aapne toh practically grp 2 CA inter ka audit subject revise Kra diya.

  • @meghna1997
    @meghna1997 2 роки тому +3

    yes sir, a video on sampling please.
    very useful video. thank u so much for this. keep making such videos which enlightens us with the aspects of practical auditing experience. regular viewer of your videos.

  • @divyarathod7883
    @divyarathod7883 2 роки тому

    Best video ever

  • @manisharora4908
    @manisharora4908 3 роки тому +2

    Hi.. Pl. make a video on Sampling and

  • @deepikajoshi89
    @deepikajoshi89 3 роки тому +1

    Ty sir very informative

  • @komal130494
    @komal130494 2 роки тому +1

    Thankyou sir

  • @vaishalibhardwaj2641
    @vaishalibhardwaj2641 6 місяців тому

    Can u explain practically COGS kaise compute krte h

  • @Asli_Minority
    @Asli_Minority 2 роки тому +1

    U r amazing brother

    • @catusharmakkar
      @catusharmakkar  2 роки тому

      Thank you so much 😀

    • @Asli_Minority
      @Asli_Minority 2 роки тому

      @@catusharmakkar Your videos helped me prepare for KPMG senior interview for stat profile, thanks a ton

  • @akashagrawal7488
    @akashagrawal7488 2 роки тому +1

    Good video. Please make one video on the preparation of the statutory Audit Plan.

  • @casahajjain9106
    @casahajjain9106 2 роки тому +2

    Thankyouuuuuu very much

  • @rasneet6154
    @rasneet6154 3 роки тому +2

    Sir please make video on sampling also

  • @nehatiwari6350
    @nehatiwari6350 2 роки тому +1

    Informative . Sir pls make on sampling.

  • @ubaidrahi2675
    @ubaidrahi2675 2 роки тому

    Really helpful

  • @ayushisharma3455
    @ayushisharma3455 Рік тому

    Plz make video on sampling 🙏🙏

  • @PK-hp3lh
    @PK-hp3lh 2 роки тому +1

    Baki sab kitabi Gyan dete hai, aap practical
    Please make more videos

  • @cnh8039
    @cnh8039 Рік тому

    Difference between mb52 and mb5b ?

  • @gaurava.2897
    @gaurava.2897 Рік тому

    Sir other liability, unrecorded liability cut off procedure pe video banani ye please

  • @ankitmundhra7260
    @ankitmundhra7260 2 роки тому

    Please prepare a video on test of control

  • @shreeyaagarwal719
    @shreeyaagarwal719 2 роки тому

    Awesome

  • @ajitkanxo5078
    @ajitkanxo5078 3 роки тому

    Tnq its too good

  • @komal130494
    @komal130494 2 роки тому

    Please make video on IND as 115

  • @akshatbansal8211
    @akshatbansal8211 3 роки тому +2

    Hi sir.
    I'm Akshat.
    I have 3 years experience in accounting and i have good practical knowledge of accounting but i am interested to learn practical knowledge about auditing & want to do that.
    So can i do that please help me.
    My qualification.
    Graduation complete in 2021

  • @PK-hp3lh
    @PK-hp3lh 2 роки тому

    Inventory ka completeness thoda detail me batao please

  • @riyaganotra4961
    @riyaganotra4961 2 роки тому

    is there any assertion notes?

  • @PK-hp3lh
    @PK-hp3lh 2 роки тому

    Mb52, mb5b... Thoda samajh kum aaya, please explain in detail

  • @nm4oo
    @nm4oo Рік тому

    I was from an old syllabus can I join your statutory audit master class

    • @catusharmakkar
      @catusharmakkar  Рік тому

      Yes you can. Available for everyone who has basic audit knowledge

  • @Mamamachaavlogs
    @Mamamachaavlogs 2 роки тому

    Cutoff procedures one video please

  • @explorehimalaya8120
    @explorehimalaya8120 7 місяців тому +1

    Kya hall hai 🎉😂

  • @nehajindal1396
    @nehajindal1396 2 роки тому

    Sir ind as adjustment ki video banao ajkl yahi trend m h interview m

  • @PK-hp3lh
    @PK-hp3lh 2 роки тому

    Sampling pe bhi video banao

    • @catusharmakkar
      @catusharmakkar  2 роки тому

      Already there pls check

    • @PK-hp3lh
      @PK-hp3lh 2 роки тому

      @@catusharmakkar haan dekha Maine. Thanks. Lekin bhai kuch aur batao na practical experience and everything audit me
      Aur koi to batata nae hai, itna nek kaam kar rahe ho. Acha lagta hai khusi hoti hai dekhke. Restoring faith in humanity...

  • @rajkumard7147
    @rajkumard7147 3 роки тому

    Sir kindly add subtitles ...

  • @mounica7015
    @mounica7015 3 роки тому

    Pls make videos in English or atleast add subtitles so we non Hindi people will also able to watch ur video

    • @catusharmakkar
      @catusharmakkar  3 роки тому

      I have added subtitles in few of the videos.... Will add in this video in upcoming days ..

    • @mounica7015
      @mounica7015 3 роки тому

      @@catusharmakkar tq

  • @PK-hp3lh
    @PK-hp3lh 2 роки тому

    Hindi me hi samjhana, easy to understand. English me maza nahi aata. Hindu rocks when hindi talks

  • @hamidullahmd7531
    @hamidullahmd7531 Рік тому

    speak slowly

  • @umeshkumarkottur3121
    @umeshkumarkottur3121 2 роки тому

    Sir please make video on sampling also