CA Inter Audit Chapter-5 Revision Marathon | ICAI Exam Oriented Sept 24 & Jan 25 | Neeraj Arora

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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-5 of CA Inter Audit which is Audit of Items of Financial Statements.

Timestamps-

00:00 Introduction
01:00 Assertions
08:01 Audit of Share Capital
19:35 Audit of Reserves and Surplus
23:18 Audit of Borrowings
28:48 Audit of Trade Receivables
35:55 Audit of Cash and cash equivalents
42:21 Audit of Inventories
01:00:16 Audit of Tangible Fixed Assets
01:10:41 Audit of Trade Payables and Other Current Liabilities
01:25:09 Audit of Loans and Advances and Other Current Assets
01:30:50 Audit of Provisions and Contingent Liabilities
01:34:15 Audit of Sale of Products and Services
01:47:56 Audit of Purchases
01:54:03 Audit of Other Income comprising interest income, dividend income, Gain/ Loss on sale of investments
01:57:06 Assertion Miscellaneous Part and questions discussed
02:04:43 Audit of Depreciation and Amortisation
02:10:07 Audit of Employee Benefits Expenses
02:14:23 Disclosures relating to Micro and Small Enterprises

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