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🔴 Audit Classes by Neeraj Arora Sir- https://www.edu91.org/s/pages/interaudit

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-4 of CA Inter Audit which is Audit Evidence.

Timstamps-
00:00 Introduction
01:16 SA 500 Revision starts
01:45 Meaning of Audit Evidence
03:54 Relation of Audit Evidence and Opinion of the auditor
04:48 Sufficient and Appropriate Audit Evidence
11:38 Types of Audit Evidence
12:58 Audit Procedures to Obtain Audit Evidence
21:45 Inconsistency in or Doubts over Reliability of Audit Evidence
23:47 Sources of Audit Evidence
24:39 Management’s Expert
27:33 Evaluation of Audit Evidence
28:25 Audit Trail
30:20 SA 505 Revision starts
30:25 Definition of External Confirmation
30:55 External Confirmation Procedures adopted by the Auditor to Obtain Audit Evidence
35:33 Management’s Refusal to Allow the Auditor to Send a Confirmation Request
37:47 Negative Confirmations
39:46 SA 520 Revision starts
39:55 Need of Analytical procedures
40:56 Meaning and Nature of analytical procedures
44:34 Purpose and timing of Analytical Procedures
46:31 Factors to be considered for using Analytical Procedures as Substantive Audit Procedures
53:28 Techniques Available as Substantive Analytical Procedures
56:30 Analytical Procedures used as Substantive Tests
59:32 Investigating Results of Analytical Procedures
01:00:48 Analytical procedures that assist when forming an overall conclusion
01:02:07 SA 501 Revision starts
01:02:34 Objective
01:02:50 Inventory
01:14:04 Litigation and Claims
01:24:52 Segment Information

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