CA Inter Audit BOOSTER Course | BEST AUDIT MARATHON | Audit Revision of All Chaps | Jan & May 2025

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Timeline
00:00:00 Introduction
00:05:41 Chapter 1 Nature , Objective & Scope of Audit
00:17:46 Chp 1 Inherent limitations
00:41:22 Chap 1 In doing so, ...not misleading anybody by ensure that-
00:50:22 Chap 1 Scope of audit
1:14:02 Chap 1 Diff reasonable assurance engagement and limited assurance engagement
1:20:57 Chap 1Elements of an assurance engagement
1:35:08 Chap 2 Audit Planning
1:40:14 Chap 2 Audit Planning’s benefits
1:45:10 Chap 2 Audit Procedures needs to be completed prior to performance of further audit procedures and includes:
1:55:25 Chap 2 Direction supervision and review engagement
1:57:42 Chap 2 Factors establishing Audit Strategy
2:15:30 Chap 2 Points should be kept in mind while constructing Audit Programme
2:19:14 Chap 2 Advantages of Audit Programme
2:26:10 Chap 2 Disadvantages of Audit Programme
02:33:02 Chapter 3 Risk Asssessment & internal Control
2:36:00 Chap 3 Audit Risk
2:38:20 Chap 3 Risk of material misstatement
2:41:30 Chap 3 Understanding of entity & it’s environment, including entity’s internal control
3:05:38 Chap 3 Identifying and Assessing risk of material misstatement
3:10:40 Chap 3 Materiality in planning & performing the audit
3:13:58 Chap 3 Use of Benchmark in determining Materiality for financial statements as whole
3:27:20 Chap 3 Internal Control
3:31:29 Chap 3 Objective of Internal Control
3:35:46 Chap 3 Limitations of Internal Control
3:48:49 Chap 3 Components of Internal Control
3:55:00 Chap 3 Elements of Control Environment
4:12:13 Chap 3 Evaluation of Internal Control by Auditor
4:19:20 Chap 3 Benefits of evaluation of Internal Control to Auditor
4:25:11 Chap 3 Automated Environment
4:43:45 Chap 3 Types of control in Automated Environment
5:10:08 Chap 3 Testing of Internal Control
5:16:00 Chap 3 Effectiveness of Internal Control depends on
05:20:47 Chapter 4 Audit Evidence
5:23:04 Chap 4 SA 500 Audit Evidence
5:34:36 Chap 4 Designing & Performing substantive procedure
5:46:52 Chap 4 Methods/ techniques to perform audit procedures and obtain audit evidence
5:53:09 Chap 4 SA 520 Analytical procedures
6:02:47 Chap 4 Factors to be considered for substantive procedures
6:09:08 Chap 4 Techniques available as substantive analytical procedures
6:13:39 Chap 4 Analytical procedures during performing audit
6:25:53 Chap 4 Analytical Procedures that Assist When Forming an Overall Conclusion
6:27:08 Chap 4 SA 530 Audit Sampling
7:12:54 Chap 4 SA (510) Initial Audit Engagement
7:27:08 Chap 4 (SA 501) Audit Evidence—Specific Considerations For Selected Items
7:47:10 Chap 4 External Confirmations SA-505
8:07:46 Chap 4 Related Party
08:28:01 Chapter 6 Audit Documentation
8:34:18 Chap 6 Purpose Of Audit Documentation
8:40:34 Chap 6 From Content & Extent of Audit Documentation
8:47:49 Chap 6 Assembly Of Final Audit File
8:53:08 Chap 6 Completion Memorandum/Audit Documentation Summary
8:56:39 Chap 6 Audit Documentation- Property Of Auditor
09:00:40 Chapter 7 Audit Completion & Review
9:03:04 Chap 7 Written Representations From Management (SA 580)
9:23:18 Chap 7 Subsequent Event (SA 560)
9:41:32 Chap 7 Auditor & Going Concern Assumption (SA-570)
10:07:37 Chap 7 SA 260 - Significance of Communication With Those Charged With Governance
10:23:28 Chap 7 SA 265 – Communicating Deficiencies in Internal Control
10:43:10 Chapter 8 Audit Report
10:45:12 Chap 8 SA 700 Forming an opinion and reporting on the financial statement
11:14:05 Chap 8 SA 705 Modifications to the Opinion in the Independent Auditor's Report
11:30:04 Chap 8 SA 706 EOM and OM paragraph in the Independent Auditor's Report
11:39:49 Chap 8 SA 701 Communication KAM in the Independent Auditor's Report
11:54:50 Chap 8 SA 710 Comparative Information - Corresponding figures and Comparative financial statements
12:08:07 Chap 8 Duties of Auditor
12:26:21 Chap 8 CARO 2020 Company’s Auditor Report Order
13:09:14 Chapter 11 Ethics & Terms Of Engagement
14:14:45 Chapter 10 Bank Audit
15:57:15 Chapter 9 Audit Of Different Types Of Entities
16:01:53 CHAP 9 Government Audit
16:34:36 CHAP 9 Cooperative Society
16:57:56 CHAP 9 Audit of Multi-state Cooperative Society
17:10:59 CHAP 9 Audit of Different Types of Entities
17:25:14 CHAP 9 Audit of Hospitals & Hotel
17:34:04 CHAP 9 Audit of Club & Charitable Institution
17:43:10 CHAP 9 Audit of NGO
18:05:42 Chapter 5 Audit Of Items Of Financial Statements