Full Chapter 2 Audit Strategy, Audit Planning and Audit Programme | CA Inter | Sept. 24/ Jan. 25

This video covers whole Chapter 2 - Audit Strategy, Audit Planning and Audit Programme. It covers SA 300 - 'Planning an Audit of Financial Statements'.

It is full video of Chapter 2 - Audit Strategy, Audit Planning and Audit Programme of Paper 5 - Auditing and Ethics for CA Inter. It is based on ICAI Study Material (Modules).

It is explained in detail for CA Inter May-2024 attempt onwards. It is relevant for ICAI New Scheme of Education and Training (New Course of CA Inter). It is helpful in understanding the concept and to remember as well.

To download full notes of CA Inter Audit for Revision, click on the below link of Google Drive:
https://drive.google.com/drive/folder...
(It is to be noted that materials may be changed/ amended according to ICAI Material, Papers, RTPs and MTPs, hence, it is advisable to check the updated date of the document and previously downloaded document by you, if any.)

Time Stamp:
00:00 Introduction
01:19 Auditor's Responsibility to Plan an Audit of Financial Statements
20:27 Planning Process - Elements of Planning (Preliminary Engagement Activities)
34:16 Establishing the overall audit strategy- Assistance for the auditor
43:18 Factors to be taken into consideration by Auditor for Establishing Audit Strategy
1:01:06 Development of Audit Plan
01:08:35 Relationship between Audit Strategy and Audit Plan
01:12:13 Overall Audit Strategy and The Audit Plan - The Auditor's Responsibility
01:13:20 Changes to Planning Decisions during the Course of Audit
01:16:04 Planning Supervision and Review of Work of Engagement Team Members
01:20:08 Documentation
01:24:06 Audit Programme
01:27:28 Evolving One Audit Programme - Not Practicable for All Business
01:29:09 The Assistant to Keep an Open Mind
01:31:41 Periodic Review of the Audit Programme
01:35:13 Constructing an Audit Programme
01:45:05 Audit Programme - Designed to provide Audit Evidence
01:52:04 Advantages and Disadvantages of an Audit Programme
02:01:32 Case Study
02:10:25 Test your Understanding - 1
02:12:36 Test your Understanding - 2
02:15:35 Test your Understanding - 3
02:17:11 Test your Understanding - 4
02:19:09 Test your Understanding - 5
02:21:51 MCQs Based Questions
02:27:21 Correct / Incorrect

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