Ch. 1 Nature, Objective and Scope of Audit | CA Inter Audit New Course | Sept 24/ Jan 25 attempt

This video covers all the concepts, questions, topics, test your understanding, test your knowledge, case studies of Chapter 1 Nature, Objective and Scope of Audit 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
00:47 Meaning and nature of Auditing
13:09 Types of Audit Opinion
30:45 Auditor has to see that financial statements would not mislead anybody
35:00 What is an engagement?
36:57 Audit - Mandatory or Voluntary?
39:12 Who appoints an auditor?
41:02 To whom report is submitted by an auditor?
42:09 Benefits of Audit - Why audit is needed?
47:32 Objectives of Audit
01:01:25 Scope of Audit - What it includes
01:12:43 Scope of Audit - What it does not include
01:18:12 Inherent Limitations of Audit
01:37:02 Case Study - 1
01:51:13 Meaning and Elements of Assurance Engagement
02:00:51 Types of Assurance Engagement
02:12:17 Engagement and Quality Control Standards : An Overview
02:25:14 Why are Standards needed?
02:26:46 Duties in relation to Engagement and Quality Control Standards
02:30:00 Test Your Understanding 1 of CA Inter Audit Ch. 1
02:32:38 Test Your Understanding 2 of CA Inter Audit Ch. 1
02:35:23 Test Your Understanding 3 of CA Inter Audit Ch. 1
02:37:23 Test Your Understanding 4 of CA Inter Audit Ch. 1
02:41:56 Test Your Understanding 5 of CA Inter Audit Ch. 1
02:43:17 Test Your Understanding 6 of CA Inter Audit Ch. 1
02:46:35 Case Study - 2
02:58:00 Test Your Knowledge - MCQs
03:02:38 Test Your Knowledge - Correct/ Incorrect

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