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We’re continuing SA 260 - Communication with Those Charged with Governance
SA 260 - Factors affecting form of communication, Examples of Significant difficulties, Examples of Significant Matters, Circumstances that Affect the Form and Content of the Auditor’s Report, Documentation.
Stay tuned for more revision sessions to strengthen your CA Final Audit preparation! 🎧🔥
Refer your friends also.
RegardsNeeraj Arora
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We’re starting with SA 260 - Communication With Those Charged With Governance
SA 260 - Scope, Meaning of TCWG, Role of Communication, Objectives of Auditor, Communication, Matters to Be Communicated, The Communication Process.
Stay tuned for more revision sessions to strengthen your CA Final Audit preparation! 🎧🔥
Refer your friends also.
RegardsNeeraj Arora
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Saknas det avsnitt?
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We’re continuing with SA 250 - Consideration of Laws and Regulations in an Audit of Financial Statements.
SA 250 - Indications of Non-Compliance with Laws and Regulations, Audit Procedures When Non-Compliance is Identified or Suspected,Reporting of Identified and suspected non compliance, Documentation.
Stay tuned for more revision sessions to strengthen your CA Final Audit preparation! 🎧🔥
Refer your friends also.
RegardsNeeraj Arora
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We’re starting with SA 250 - Consideration of Laws and Regulations in an Audit of Financial Statements.
SA 250 - Objectives, Responsibility of Management, Examples of policies and procedures an entity may implement to assist in the prevention and detection of non-compliance with laws and regulations, Potential effects of inherent limitations on the auditor’s ability to detect material misstatements, Auditor’s Consideration of Compliance with Laws and Regulations.
Stay tuned for more revision sessions to strengthen your CA Final Audit preparation! 🎧🔥
Refer your friends also.
RegardsNeeraj Arora
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This is the last part of SA 240 - The Auditor’s Responsibility Relating to Fraud In An Audit Of Financial Statements".
SA 240 - Auditor Unable to Continue the Engagement, Management Representations, Communications to Management and with TCWG, Communications to Regulatory and Enforcement Authorities, Documentation, Responsibilities of Audit wrt detection of Fraud and Other Misc Topics.
Stay tuned for more revision sessions to strengthen your CA Final Audit preparation! 🎧🔥
Refer your friends also.
RegardsNeeraj Arora
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We’re continuing with SA 240 - The Auditor’s Responsibility Relating to Fraud In An Audit Of Financial Statements".
SA 240 - Examples relating to misstatements arising from Fraudulent Financial Reporting - Attitudes /Rationalizations, Flow of events in SA 240, Maintaining Professional Skepticism, Discussion among ET, RAP, Responses to assessed risk, Evaluation of Audit Evidence.
Stay tuned for more revision sessions to strengthen your CA Final Audit preparation! 🎧🔥
Refer your friends also.
RegardsNeeraj Arora
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We’re starting with SA 240 - The Auditor’s Responsibility Relating to Fraud In An Audit Of Financial Statements".
Topics Covered:
SA 240 - Scope, Objectives of the auditor, Meaning of Fraud and its Characteristics, Fraudulent Financial Reporting, Misappropriation of Assets, Fraud Risk Factors (Meaning, Evaluation of fraud risk factors by an auditor), Fraud Risk Factors Examples relating to misstatements arising from Fraudulent Financial Reporting (Incentive, Opportunities)
Stay tuned for more revision sessions to strengthen your CA Final Audit preparation! 🎧🔥
Refer your friends also.
RegardsNeeraj Arora
Thanks for reading CA Final Audit! Subscribe for free to receive new posts and support my work.
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We’re starting with SA 220 - Quality Control for an Audit of Financial Statements.
Topics Covered:
✅ Objectives of Auditor ✅ Basics ✅ Leadership responsibilities for quality of audits ✅ Relevant Ethical Requirement ✅ Acceptance and Continuance of Client Relationships and Audit Engagements ✅ Assignment of Engagement Teams ✅ Engagement Performance ✅ Matters to be evaluated by EQC Reviewer ✅ Engagement Quality Control Review for Listed Entities ✅ SQC 1 vs SA 220 ✅ Relying on Work Performed by Another Auditor
Stay tuned for more revision sessions to strengthen your CA Final Audit preparation! 🎧🔥
Refer your friends also.
RegardsNeeraj Arora
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We’re continuing with Chapter 01: Quality Control.
In this session, we discussed SQC 1 – Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements.
Topics Covered:
✅ Acceptance and Continuance of Client Relationships and Specific Engagements✅ Matters to be considered with regard to integrity of the client✅ Matters the firm considers while evaluating capabilities, competence, time and resources to undertake a new engagement from a new or an existing client.✅ Issues that need to be addressed before deciding to withdraw✅ Human Resources✅ Assignment of Engagement Teams✅ Monitoring✅ Factors need to be considered in monitoring the quality control of engagements within a firm
Stay tuned for more revision sessions to strengthen your CA Final Audit preparation! 🎧🔥
Refer your friends also.
RegardsNeeraj Arora
Thanks for reading CA Final Audit! Subscribe for free to receive new posts and support my work.
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This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit cafinalaudit.substack.com -
We’re continuing with Chapter 01: Quality Control.
In this session, we discussed SQC 1 – Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements.
Topics Covered:
✅ Engagement Performance✅ Matters to be considered to ensure the achievement of objective of Engagement Performance✅ Consultation✅ Engagement Quality Control Review✅ Considerations in case of EQCR of Listed Entities✅ Engagement quality control reviewer✅ Objectivity of reviewer✅ Engagement Documentation✅ Policies and procedures on documentation of EQCR
Stay tuned for more revision sessions to strengthen your CA Final Audit preparation! 🎧🔥
Refer your friends also.
RegardsNeeraj Arora
Thanks for reading CA Final Audit! Subscribe for free to receive new posts and support my work.
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This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit cafinalaudit.substack.com -
We’re starting with Chapter 01: Quality Control.
In this session, we discussed SQC 1 – Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements.
Topics Covered:
✅ Introduction to SQC 1✅ Elements of a System of Quality Control✅ Leadership Responsibilities✅ Key Elements Highlighting the Importance of Quality in a Firm’s Business Strategy✅ Ethical Requirements✅ Independence✅ Role of Policies and Procedures in Case of Breaches
Stay tuned for more revision sessions to strengthen your CA Final Audit preparation! 🎧🔥
Refer your friends also.
RegardsNeeraj Arora
Thanks for reading CA Final Audit! Subscribe for free to receive new posts and support my work.
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This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit cafinalaudit.substack.com -
In this podcast, we will revisit the Basics of Audit to ensure that students are familiar with all the essential auditing terms. While you have studied these concepts in CA Intermediate, it's natural to have missed or forgotten some terms. That’s why it’s crucial to refresh the basics before diving into the main syllabus. Don’t underestimate these basics—if they aren’t clear, Auditing can become quite challenging.
Topics covered in the class:
* Engagement and Quality Control Standards
* What are Standards on Auditing (SAs)?
* Procedure for Issuing SAs (Standards on Auditing)
* Numbering of Standards
* Classification of SAs
* Inherent Limitations of Audit
Refer your friends also.
RegardsNeeraj Arora
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This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit cafinalaudit.substack.com -
In this podcast, we will revisit the Basics of Audit to ensure that students are familiar with all the essential auditing terms. While you have studied these concepts in CA Intermediate, it's natural to have missed or forgotten some terms. That’s why it’s crucial to refresh the basics before diving into the main syllabus. Don’t underestimate these basics—if they aren’t clear, Auditing can become quite challenging.
Topics covered in the class:
* Assertions
* Assertions related to transactions
* Occurrence
* Completeness
* Accuracy
* Cut-off
* Classification
* Assertions related to Account Balance
* Existence
* Rights and obligations
* Completeness
* Valuation and allocation
* Assertions related to Presentation and Disclosure
* Occurrence and rights and obligations
* Completeness
* Classification and understandability
Refer your friends also.
RegardsNeeraj Arora
Thanks for reading CA Final Audit! Subscribe for free to receive new posts and support my work.
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* You subscribe to my write-ups. (No cost at all)
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Shift Audit By Neeraj From Promotion or other tabs to your Main Inbox
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* Click yes on Do this for future Dialog box at the bottom left.
Also - add [email protected] to your contacts in your email account.
This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit cafinalaudit.substack.com -
In this podcast, we will revisit the Basics of Audit to ensure that students are familiar with all the essential auditing terms. While you have studied these concepts in CA Intermediate, it's natural to have missed or forgotten some terms. That’s why it’s crucial to refresh the basics before diving into the main syllabus. Don’t underestimate these basics—if they aren’t clear, Auditing can become quite challenging.
Additionally, we have discussed the paper pattern and the chapter-wise weightage of different topics.
Topics covered in the class:
* Internal Control
* Risk Assessment and Risk Assessment Procedures
* Further Audit Procedures
* Test of control
* Substantive Procedure
Refer your friends also.RegardsNeeraj Arora
Thanks for reading CA Final Audit! Subscribe for free to receive new posts and support my work.
How does this work?
* You subscribe to my write-ups. (No cost at all)
* Check your email after subscribing.
Shift Audit By Neeraj From Promotion or other tabs to your Main Inbox
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* Click and Drag it to your Inbox.
* Click yes on Do this for future Dialog box at the bottom left.
Also - add [email protected] to your contacts in your email account.
This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit cafinalaudit.substack.com -
In this podcast, we will revisit the Basics of Audit to ensure that students are familiar with all the essential auditing terms. While you have studied these concepts in CA Intermediate, it's natural to have missed or forgotten some terms. That’s why it’s crucial to refresh the basics before diving into the main syllabus. Don’t underestimate these basics—if they aren’t clear, Auditing can become quite challenging.
Additionally, we have discussed the paper pattern and the chapter-wise weightage of different topics.
Topics covered in the class:
* Assurance Engagement
* Auditing
* Historical Financial Information
* Financial Statements
* Objectives of an Auditor
* Reasonable Assurance
* Applicable Financial Reporting Framework
* Meaning of Pervasive
* Preconditions for an Audit
* …and much more!
Refer your friends also. RegardsNeeraj Arora
Thanks for reading CA Final Audit! Subscribe for free to receive new posts and support my work.
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* You subscribe to my write-ups. (No cost at all)
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Shift Audit By Neeraj From Promotion or other tabs to your Main Inbox
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* Click and Drag it to your Inbox.
* Click yes on Do this for future Dialog box at the bottom left.
Also - add [email protected] to your contacts in your email account.
This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit cafinalaudit.substack.com -
Hello everyone! How are you all?
This is an exclusive podcast for CA Final students, designed to help you revise your CA Final Audit syllabus efficiently. Whether you're out for a walk, commuting, or busy with office work—whenever reading a book isn't feasible—this podcast is here to support your revision.
To stay updated, simply subscribe on your preferred platform. I'll also share links to our dedicated website where you can access all episodes. Don’t forget to like, comment, and leave a 5-star rating on whichever platform you're listening to!
Now, let's dive into the CA Final Audit Revisionary Podcast Series.
God bless you all! And remember—keep learning, because when you start learning, you start winning.
This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit cafinalaudit.substack.com
