SA 240 | SA 240 Revision in 30 mins | CA Inter | Neeraj Arora

#auditing #neerajarora #cainteraudit #sa240

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Hi Guys! We at EDU91 have an amazing surprise for all of you. Neeraj Arora sir is going to revise CA Inter/IPCC Audit SA 240 in just 30 minutes in this video.

CA Inter/IPCC Audit SA 240 is very important for exams.

This CA Inter/IPCC SA 240 bullet revision will come super handy for your upcoming CA Intermediate exams for December 2021 attempt. Through this video of CA Inter/IPCC SA 240 Bullet Revision, you can revise the complete SA 240 in a quick and summarised manner in just 30 minutes.

To ensure that information provided in the financial statements are of high quality and are acceptable worldwide the Auditing and Assurance Standards board under the council of Institute of Chartered Accountants (ICAI) have formulated few Standards.

Standards issued by the AASB include Standards on Auditing (SAs). These SAs apply whenever any independent Audit is carried out. SA 240 is part of these Standards on Auditing which deals with "The Auditor's Responsibilities relating to fraud in an Audit of Financial Statements".

Scope of SA 240:
This SA 240 deals with auditor's responsibilities relating to fraud in an audit of financial statements.

Characteristics of Fraud:
Misstatements in the financial statements can arise from either fraud or error. The distinguishing factor between fraud and error is whether the underlying action that results in the misstatement of the financial statements is intentional or unintentional.

If you are appearing for the December 2021 exams this video will help you a lot in your preparation for CA Inter Audit exam so watch this video till the end.

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