Скачать или смотреть Ch. 6 - Audit Documentation Full | SA 230 | CA Inter Audit | ICAI Module | May 25/ Sept 25/ Jan 26

This video covers SA 230 - 'Audit Documentation'.

It covers Chapter 6 - Audit Documentation 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 (May 25/ Sept 25/ Jan 26). 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
02:29 Audit Documentation
04:42 Definition of Audit Documentation
08:24 Objective of the Auditor
10:00 Nature of Audit Documentation
11:27 Purpose of Audit Documentation
17:50 Form, Content and Extent of Audit Documentation
27:30 Examples of Audit Documentation
31:23 Timely Preparation of Audit Documentation
33:00 Audit File
34:02 Assembly of the Final Audit File
40:43 Documentation of Significant Matters and Related Significant Professional Judgements
45:43 Completion Memorandum or Audit Documentation Summary
47:03 Ownership of Audit Documentation
48:07 Test Your Understanding 1 of Ch. 6 of CA Inter Audit
50:07 Test Your Understanding 2 of Ch. 6 of CA Inter Audit
54:07 Case Study of Ch. 6 of CA Inter Audit
1:06:43 Test your Knowledge

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