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What is Auditing | Lecture 1 by Neeraj Arora | Audit and Assurance
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An assurance engagement is a professional service in which a practitioner examines and evaluates specific information, obtained through sufficient and appropriate evidence, against a suitable criteria in order to provide an opinion on the information.
The practitioner is typically hired by the intended user of the information, while the responsible party prepares the information.
Auditing is a type of assurance engagement that specifically deals with financial information and involves an auditor examining the information against a financial reporting framework and providing an opinion based on sufficient and appropriate audit evidence.
The responsible party for the financial information is usually the entity being audited, and the intended users are typically the shareholders or other stakeholders of the entity.
In Chartered Accountancy, Auditing is a subject at CA Intermediate & CA Final Level.
CA Intermediate-
Auditing and Assurance is the sixth paper of CA Intermediate Group 2.
CA Final-
Auditing and Assurance is the third paper of CA Final Group-1.
This paper provides knowledge about audit procedures and consists of techniques and skills required to apply in the practical world.
This paper establishes helps students to understand what is Auditing, how auditing is done, why audit, who can do audit etc. Hence it is for students to focus on this subject from day 1 and practice regularly various questions and problems to create expertise in the subject.
Auditing and Assurance is all about teaching the Nature, Objective and scope along with the topics and Manual and Programme of Auditing. At the initial students are taught to maintain the balance sheet, check the balance sheet, finding out discrepancies in the balance sheet.
It is one of the essential subjects of CA Intermediate & CA Final. The Subject is practically based on questions that are applied to the real-life scenario. The whole syllabus of CA Intermediate & CA Final helps students in the preparation of the audit statement required in any business.
Students are also taught planning, programming, evidence, Auditing Risk Assessment, Documentation, responsibilities of the auditors, audit sampling, analytical procedure and more.
Do watch the complete video & share it with your friends also.
What all EDU91 is offering with the classes?
📍Unit Tests & Mock Tests with detailed evaluation
📍Live Doubt Sessions
📍Study Guidance
📍Extra MCQs for practice
📍Live MCQ test
📍Special sessions on Investing
📍Writing Practice Sessions
📍Session on Presentation tips
📍Complete Mentorship
📍Career Counselling
📍Community Support
📍Motivation Sessions
& much more
An assurance engagement is a professional service in which a practitioner examines and evaluates specific information, obtained through sufficient and appropriate evidence, against a suitable criteria in order to provide an opinion on the information.
The practitioner is typically hired by the intended user of the information, while the responsible party prepares the information.
Auditing is a type of assurance engagement that specifically deals with financial information and involves an auditor examining the information against a financial reporting framework and providing an opinion based on sufficient and appropriate audit evidence.
The responsible party for the financial information is usually the entity being audited, and the intended users are typically the shareholders or other stakeholders of the entity.
In Chartered Accountancy, Auditing is a subject at CA Intermediate & CA Final Level.
CA Intermediate-
Auditing and Assurance is the sixth paper of CA Intermediate Group 2.
CA Final-
Auditing and Assurance is the third paper of CA Final Group-1.
This paper provides knowledge about audit procedures and consists of techniques and skills required to apply in the practical world.
This paper establishes helps students to understand what is Auditing, how auditing is done, why audit, who can do audit etc. Hence it is for students to focus on this subject from day 1 and practice regularly various questions and problems to create expertise in the subject.
Auditing and Assurance is all about teaching the Nature, Objective and scope along with the topics and Manual and Programme of Auditing. At the initial students are taught to maintain the balance sheet, check the balance sheet, finding out discrepancies in the balance sheet.
It is one of the essential subjects of CA Intermediate & CA Final. The Subject is practically based on questions that are applied to the real-life scenario. The whole syllabus of CA Intermediate & CA Final helps students in the preparation of the audit statement required in any business.
Students are also taught planning, programming, evidence, Auditing Risk Assessment, Documentation, responsibilities of the auditors, audit sampling, analytical procedure and more.
Do watch the complete video & share it with your friends also.
What all EDU91 is offering with the classes?
📍Unit Tests & Mock Tests with detailed evaluation
📍Live Doubt Sessions
📍Study Guidance
📍Extra MCQs for practice
📍Live MCQ test
📍Special sessions on Investing
📍Writing Practice Sessions
📍Session on Presentation tips
📍Complete Mentorship
📍Career Counselling
📍Community Support
📍Motivation Sessions
& much more
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What is Auditing | Lecture 1 by Neeraj Arora | Audit and Assurance
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