Changes in CA Inter Audit | ICAI CA Inter Audit New Syllabus for May 2024 | Neeraj Arora

Описание к видео Changes in CA Inter Audit | ICAI CA Inter Audit New Syllabus for May 2024 | 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.

Chapter-1 Nature, Objective and Scope of Audit

This Chapter discusses the basics of audit such as Origin, Nature, Scope, Objectives, limitations etc. of audit. Meaning & Types of Assurance Engagements.

Chapter-2 Audit Strategy, Audit Planning and Audit Program

This Chapter is devoted to Audit Strategy, Audit Planning and audit Programme.

Chapter-3 Risk Assessment and Internal Control

This Chapter is devoted to Audit Risk, Identifying and Assessing the Risk of Material Misstatement, Risk Assessment Procedures, Understanding the entity and its environment, Internal Control and materiality.

Chapter-4 Audit Evidence

This Chapter discusses about Audit Evidence, Internal Audit function, Audit Sampling, Audit Evidence- Specific Considerations for Selected Items, External Confirmations, Initial Audit Engagements- Opening Balances, Related Party Transactions, Analytical Procedures.

Chapter-5 Audit of Items of Financial Statements

This Chapter is devoted to the Audit of Items of Financial Statements.

Chapter-6 Audit Documentation

This Chapter focuses on Audit Documentation.

Chapter-7 Completion and Review

This Chapter discusses about Completion and Review.

Chapter-8 Audit Report

This Chapter discusses about various aspects of Auditor's Report.

Chapter-9 Special features of Audit of Different Type of Entities

This Chapter extensively deals with the Audit Procedures in respect of different Category of Entities.

Chapter-10 Audit of Banks

This Chapter deals with the Audit of Banks.

Chapter-11 Ethics and Terms of Audit Engagements

This Chapter deals with Ethics and Terms of Audit Engagements.

We will be covering in detail all the above chapters. CA Inter Audit Classes by Neeraj Arora will help you cover the Auditing & Ethics subject for the CA Exams.

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