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Lec-10 Standards on Auditing | SA 560 | Audit Abhyaas Batch | CA Inter & Final | Sonali Jain Maam
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Welcome to our first lesson on Auditing Basics for CA Intermediate & Final exams with Sonali Ma'am. In this video, we'll cover the essential auditing standards you need to know in a beginner-friendly way. Join Sonali Ma'am as she makes auditing easy to understand. Hit play now and get ready to ace your exams!
List of Standards on Auditing
1) SA 200 Overall objectives of Auditor and conduct of audit in accordance with standards on auditing
2) SA 210 Agreeing to the terms of audit engagement
3) SA 230 Audit Documentation
4) SA 240 Auditors Responsibility relating to fraud in an audit of Financial Statements
5) SA 250 Consideration of laws and regulations in an audit of financial statements –
6) SA 260 Communication with those charged with governance
7) SA 265 Communicating deficiencies in internal control to TCWG & Management –
8) SA 299 Joint Audit of Financial Statements
9) SA 300 Planning an audit of financial statements –
10) SA 315 Identifying & Assessing ROMM through understanding the entity and its envirornment
11) SA 320 Materiality in Planning & Performing an Audit
12) SA 330 Auditors responses to Assessed risk
13) SA 402 Considerations in an audit involving service organisation
14) SA 450 Evaluation of mistatements identified during the audit
15) SA 500 - Audit Evidence
16) SA 501 - Audit Evidence-Specific Considerations for Selected Items
17) SA 505 - External Confirmations
18) SA 510 - Initial Audit Engagements – Opening Balances
19) SA 520 - Analytical Procedures
20) SA 530 - Audit Sampling
21) SA 540 - Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
22) SA 550 - Related Parties
23) SA 560 - Subsequent Events
24) SA 570 - Going Concern
25) SA 580 - Written Representations
26) SA 600 - Using the Work of Another Auditor
27) SA 610 - Using the Work of Internal Auditors
28) SA 620 - Using the Work of an Auditor’s Expert
29) SA 700 - Forming an Opinion and Reporting on Financial Statements
30) SA 701 - Communicating Key Audit Matters in the Independent Auditor’s Report
31) SA 705 - Modifications to the Opinion in the Independent Auditor’s Report
32) SA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
33) SA 710 - Comparative Information—Corresponding Figures and Comparative Financial Statements 34) SA 720 - The Auditor’s Responsibilities Relating to Other Information
📌You can purchase classes using the below link
📌CONNECT WITH US
📌For any query you can contact 8929-47-4414 | 8447-82-4414
#cainter #strategicmanagement #padhaimadeeasy #sonalimaam #cainterpreparation #caintergroup2 #caintermay25 #cafoundation #foundationresult #financialmanagement #caintermediatejan25 #caintermediatemay25 #caintergroup2 #fmsm
Welcome to our first lesson on Auditing Basics for CA Intermediate & Final exams with Sonali Ma'am. In this video, we'll cover the essential auditing standards you need to know in a beginner-friendly way. Join Sonali Ma'am as she makes auditing easy to understand. Hit play now and get ready to ace your exams!
List of Standards on Auditing
1) SA 200 Overall objectives of Auditor and conduct of audit in accordance with standards on auditing
2) SA 210 Agreeing to the terms of audit engagement
3) SA 230 Audit Documentation
4) SA 240 Auditors Responsibility relating to fraud in an audit of Financial Statements
5) SA 250 Consideration of laws and regulations in an audit of financial statements –
6) SA 260 Communication with those charged with governance
7) SA 265 Communicating deficiencies in internal control to TCWG & Management –
8) SA 299 Joint Audit of Financial Statements
9) SA 300 Planning an audit of financial statements –
10) SA 315 Identifying & Assessing ROMM through understanding the entity and its envirornment
11) SA 320 Materiality in Planning & Performing an Audit
12) SA 330 Auditors responses to Assessed risk
13) SA 402 Considerations in an audit involving service organisation
14) SA 450 Evaluation of mistatements identified during the audit
15) SA 500 - Audit Evidence
16) SA 501 - Audit Evidence-Specific Considerations for Selected Items
17) SA 505 - External Confirmations
18) SA 510 - Initial Audit Engagements – Opening Balances
19) SA 520 - Analytical Procedures
20) SA 530 - Audit Sampling
21) SA 540 - Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
22) SA 550 - Related Parties
23) SA 560 - Subsequent Events
24) SA 570 - Going Concern
25) SA 580 - Written Representations
26) SA 600 - Using the Work of Another Auditor
27) SA 610 - Using the Work of Internal Auditors
28) SA 620 - Using the Work of an Auditor’s Expert
29) SA 700 - Forming an Opinion and Reporting on Financial Statements
30) SA 701 - Communicating Key Audit Matters in the Independent Auditor’s Report
31) SA 705 - Modifications to the Opinion in the Independent Auditor’s Report
32) SA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
33) SA 710 - Comparative Information—Corresponding Figures and Comparative Financial Statements 34) SA 720 - The Auditor’s Responsibilities Relating to Other Information
📌You can purchase classes using the below link
📌CONNECT WITH US
📌For any query you can contact 8929-47-4414 | 8447-82-4414
#cainter #strategicmanagement #padhaimadeeasy #sonalimaam #cainterpreparation #caintergroup2 #caintermay25 #cafoundation #foundationresult #financialmanagement #caintermediatejan25 #caintermediatemay25 #caintergroup2 #fmsm
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