CA Inter Audit Chapter-4 Part-1 Revision Marathon | ICAI January 2025 Exams | Neeraj Arora

#icaiexams #neerajarora #edu91

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

******

Related Topics: audit marathon, audit revision 2024, audit marathon inter, audit marathon 2024, audit marathon neeraj arora, audit marathon for exams, icai audit marathon, icai audit revision, audit revision, auditing standards latest, audit marathon in hindi, audit revision hindi, icai audit hindi, ca inter audit revision 2024, audit class neeraj arora, ca inter audit marathon, ca inter audit 2024, ca inter 2024 exams, ca inter audit new course revision, audit documentation.

[ullas_punekar]

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 (copy paste )

[akshatgarg]

Audit procedures

O : observation
Re : Re-performance
Calculation

I : inquiry
C : external Confirmation
A : Analytical procedures
I : Inspection



O Re I C A I

[fit_with_guts]

Sa 520 me 46:30
Factors to be considered for using AP as SAP(memory technique)

PRASAD

Predictability
Inherent risk
Availability of data
Source
Account type
Assertion( nature)
Disaggregation

[anyam.phoenix]

SA 500
07:03 Appropriateness of AE - RELEVANCE
19:17 INQUIRY
21:45 Inconsistency in or Doubts over Reliability of Audit Evidence
23:47 Sources of Audit Evidence
26:07 Management’s Expert
27:33 Evaluation of Audit Evidence
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 (copy paste)

[samruddhihegde]

21:45 SA 500 inconsistency in or doubt over reliability of AE
28:25 Audit trail

[takuto]

Sir aap ch 4 ka part 2 dalana bhul gye kya? please upload kar dijiye na

[bhaktithakkar]

Thank you so much 🎉 God bless you Sir 🙏🏻

[ShinnosukeNohara-pfyu]

Thankyou so much sir. Pls upload Ch-3 & Ch-8 before mock test.🤓🙏

[prashanthtripathi]

Sir please provide the part2 of ch4, and complete revision of Most required

[GurmeetSingh-mrkw]

Sir please part 2 bhi upload kar dijiye jaldi se...

[harshhhh]

so these are live regualr classes revison video complilation right?

[anushkashah]

thankyou so much sir for these revision videos its helping alot

[yashmittal]

Sir thodi jaldi jaldi revision videos upload karyega na plzzz 🙏🏻🙏🏻🙏🏻

Revision videos are really really helpfullll

[Aditya-msmv]

Sir please Upload the Part 2 of this Please sir

[khushiwadhwani]

59:28 sir vo points ko detail me padhne ki need hai ya nhi?

[gupta_akshat_]

52:52 sweta ji ka khayal aya tha shyd.... Yeh raaz bhi gst batch ke saath chla gya :)

[sns]

Thank you so much for these Revision videos Sir 🙏 .... Sir I wanted to ask can we purchase your Question Banks exclusively????

[PURPLE_TEACH]

Can we get the notes which sir is referring to?

[yashikagupta]

Thanku sir for your efforts😇 and plz upload part 2

[rajkumarijadhwani]

Sir you previously said that you will provide case base scenario's pdf
Now you are saying that you had prepared course for that