CA Inter Audit Chapter-2 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-2 of CA Inter Audit which is Audit Strategy, Audit Planning and Audit Programme.

After watching this revision video, you will be able to-
📍 Understand the Audit Planning and its benefits.
📍Planning Process and its elements
📍Establishing overall strategy and developing audit plan
📍Audit Programme
📍SA 300 Planning an audit of financial statements

Timstamps-
00:00 Introduction
01:06 SA 300 “Planning an Audit of Financial Statements” (Objective, Involvement of ET, Discussion of elements with mgt)
03:36 Benefits of Planning
04:41 Preliminary Activities
07:34 Audit Strategy
14:54 Audit Plan
16:25 Changes in Strategy and Plan
17:39 Direction, Supervision and Review
18:21 Relationship b/w strategy and plan
20:16 Documentation
22:05 Additional Considerations in Initial Audit Engagements
24:19 Planning is a Continuous Process
25:40 Audit Programme Meaning
26:04 One Audit Programme – Not Practicable For All Businesses
26:47 Framing an Audit Programme
28:18 Periodic Review of The Audit Programme
29:27 Constructing an Audit Programme
34:53 Audit Programme To provide Audit Evidence
35:08 Variety of fields for Audit Evidence
35:17 Advantages and Disadvantages of Audit Programme
37:38 Quality Control For Audit Work Delegation and Supervision of Audit Work
45:40 Questions discussed

******

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[samruddhihegde]

Time Stamp
0:00 Introduction
1:06 SA 300 "Planning an audit of FS"( objective, involvement of key engagement team members, discussion of elements of planning with mgt )
3:36 Benefits of planning
4:41 Preliminary activities
7:34 Audit Strategy
14:54 Audit plan
16:25 Changes in strategy and Plan
17:39 Direction supervision and review
18:21 Relationship b/w strategy & plan
20:16 Documentation
22:05 Additional consideration in initial audit engagement
24:19 Planning is a continuous process

25:40 Audit programme meaning
26:04 One audit programme -not applicable for all businesses
26:47 Framing an Audit programme
28:18 Periodic Review of the audit programme
29:27 Constructing an Audit programme
34:53 Audit programme to provide audit evidence
35:08 Variety of fields for Audit evidence
35:17 Disadvantages of audit programme
37:38 Quality control for audit work delegation and supervision of audit work
45:40 Questions
Neeraj sir 🙏❤️🙏

[Raghav_Ramachandran]

I am your current May 2024 Student! Genuinely wanted to say when I studied this chapter with you for first time when classes were going on, I understood about 80-90%, because the subject was fresh and concepts are interlinked. But seeing this revision, I can recall everything and understand everything, even that SQC1/SA220 content. Glad to enjoy your revision video sir!

[rahulshisodia]

Timstamps-
00:00 Introduction
01:06 SA 300 “Planning an Audit of Financial Statements” (Objective, Involvement of ET, Discussion of elements with mgt)
03:36 Benefits of Planning
04:41 Preliminary Activities
07:34 Audit Strategy
14:54 Audit Plan
16:25 Changes in Strategy and Plan
17:39 Direction, Supervision and Review
18:21 Relationship b/w strategy and plan
20:16 Documentation
22:05 Additional Considerations in Initial Audit Engagements
24:19 Planning is a Continuous Process
25:40 Audit Programme Meaning
26:04 One Audit Programme – Not Practicable For All Businesses
26:47 Framing an Audit Programme
28:18 Periodic Review of The Audit Programme
29:27 Constructing an Audit Programme
34:53 Audit Programme To provide Audit Evidence
35:08 Variety of fields for Audit Evidence
35:17 Advantages and Disadvantages of Audit Programme
37:38 Quality Control For Audit Work Delegation and Supervision of Audit Work
45:40 Questions discussed

[rahulagnihotri]

Thank you soo much sir
Puri industry m aapse badiya teacher nahi hai🙏🙏🙏🙏

[rushikeshjoshia]

thank you sirji pls ye continue kijiye mai aapke sath hi revise kar raha

[bhaktithakkar]

Thank you sir🥺much needed sir... literally feeling like crying 🥺 revision lecture needed the most and you provided at right time... please help for other chapters as well 🙏🏻..sir once again thank you...may God bless you sir 😇🙏🏻

[kirtisingh]

Dhanyavaad Dil see.... Neeraj sir op.. ❤❤

[CAaspirant-]

Such a good session.. best for revision.. thankyou so much sir💗

[abhishekgandhi]

Sir please upload all the revision videos before mock test starts

[AditiAgarwal-mfid]

Can I only watch this revision video for preparing this chapter? I mean without watching any video where this chapter has been explained in detail.
Will it be helpful?

[jitendrayadav-vwgm]

Sher padhate rahega aur baaki sirf copy krenge

[NeerajArora]

Kaise ho sab?
Kaisi chal rahi hai preparation?
Kyunse chapter mei sabse zyada darr lag raha hai?

CA Circle par Daily Writing Practice par participate kar rahe ho ya nh?

[rohangupta_]

Thank you for awesome Revision, Sir Strategic Management ke bhi Revision le aao plsss🙏

[Chandrika]

Sir, ye videos roj ayegi ? Please reply...us hisab se time set kr skte hai...pls

[Utkarsh_]

Advantage of audit programme wala topic to karaya hi nahi chhot gya wo

[RekhaSingh-yyev]

sir ye pdf kaha milegi jisse ap revision jra rahe ho?

[namitarora]

Sir, since the correct/incorrect question will no longer be asked in exam from now onwards so what should be our approach for the topics that u specifically made us mark for correct/incorrect type questions

[samruddhihegde]

8:03 establishing the overall audit strategy

[Anshu-user-zkotvjb]

Thank u so much sir 🙏🙏 ur revision videos really helpful ❤❤

[vibinsha]

Sir will the revision videos be uploaded for all the chapters like this sir ?