Скачать или смотреть CA Inter Audit 20 marks Case Studies For December 2021 Exam by ICAI | Neeraj Arora

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CA Inter Audit 20 marks Case Studies For December 2021 Exam by ICAI | Neeraj Arora

Hey, guys welcome to another live session for CA Inter Audit Online Classes. In this live session, we will revise CA Intermediate SA 230 Audit Documentation.

SA 230 Audit documentation is an important concept of CA Intermediate Audit. SA 230 is extremely important from the exam point of view also so don’t skip this topic.

This bullet revision video of SA 230 will help you in your preparation of the upcoming December 2021 CA Intermediate exams.

SA 230 is an essential standard that lays down the fundamental principles of the audit to be followed by auditors while conducting an audit of financial statements.

These principles need to be kept in mind by auditors while complying with requirements of SA 230 and specific documentation requirements of other Standards on Auditing.

SA 230, “Audit Documentation” defines audit documentation as “The record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached (terms such as “working papers” or “work papers” are also sometimes used”.

The objective of SA 230 is to prepare documentation that provides:
👉 A sufficient and appropriate record of the basis for the auditor’s report; and
👉Evidence that the audit was planned and performed in accordance with SAs and applicable legal and regulatory requirements.

In this video we will revise the following topics of SA 230 Audit Documentation:
👉Concept of Audit Documentation
👉Nature & Purpose of Audit Documentation
👉Form, Content & Extent of Audit Documentation
👉Completion Memorandum
👉Ownership & custody of Audit Documentation

This SA 230 revision video will help you in quick preparation of the upcoming December 2021 exams. Till the end of this video, your revision of SA 230 Audit Documentation will be completed.

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