CA Inter Audit Full Ch. 8 | Audit Report | SA 700 Series, SA 600 & 299 | Sept 24/ Jan 25 attempt

This video covers Full Chapter 8 - Audit Report. It includes SA 700, SA 701, SA 705, SA 706, SA 710, Branch Audit along with SA 600, Joint Audit - SA 299 and Reporting Requirements of the Companies Act, 2013 i.e. Section 143 (1), 143 (3), 143 (12) etc.
It is full video on Chapter 8 - Audit Report 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:
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
02:15 SA 700 and SA 705
02:10:56 SA 706
02:33:28 SA 701
02:50:00 SA 710
03:13:46 Branch Audit including SA 600
03:31:13 SA 299 - Joint Audit
03:48:28 Sec. 143 (1)
04:00:49 Sec. 143 (3)
04:33:27 Sec. 143 (12)
04:35:48 Test Your Understanding Questions
04:52:00 Case Study
05:01:18 Test Your Knowledge (MCQs)
05:07:38 Test Your Knowledge (Correct/ Incorrect)
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Пікірлер: 37

  • @user-lw2my3kf7y
    @user-lw2my3kf7y5 күн бұрын

    Really amazing videos and the notes are really very very helpful Thanks for providing so much ☺☺

  • @CAKrupenYHathi

    @CAKrupenYHathi

    5 күн бұрын

    Most welcome 😊

  • @studyguide6429
    @studyguide64292 ай бұрын

    sir your notes is mind blowing i have no words its really helpful the way you present in notes with page numbers and all things is next level even for free thanks a tooooooooooooooooooooooooooooooooooooooon sir ji ❤❤🥰

  • @CAKrupenYHathi

    @CAKrupenYHathi

    2 ай бұрын

    Gald that it is helpful to you! Keep watching and learning! All the best

  • @simranjaimahaakal3512
    @simranjaimahaakal35122 ай бұрын

    Thank u so much sir🙏

  • @CAKrupenYHathi

    @CAKrupenYHathi

    2 ай бұрын

    Most welcome

  • @khushikumari7353
    @khushikumari7353Ай бұрын

    Thank you so much sir 😊

  • @CAKrupenYHathi

    @CAKrupenYHathi

    Ай бұрын

    Most welcome

  • @tanyasinghal04
    @tanyasinghal042 ай бұрын

    Sir in test your understanding 4 Does the matter not related to audit documentation..like branch auditor is not required to share their working papers

  • @CAKrupenYHathi

    @CAKrupenYHathi

    Ай бұрын

    This matter is not about audit documentation, but as per SA 600, the company auditor can ask and check branch auditor's work as well, so in the given question, auditor has asked the summary of audit procedures and audit findings based on which company auditor may frame his audit opinion about overall company's FS which is otherwise not possible. Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks for your patience!

  • @studyguide6429
    @studyguide64292 ай бұрын

    sir yaha pr 02:58:20 like while giving comprative info to previous audit me mis-statement hui hogi aur wo mis-statement current period ki auditor ko pta chala and here i assumed previous auditor is not same person like current auditor to yaha pr current auditor previous year ka bhi ka audit report ka bhi uske andr kuch karega...... YA PHIR ONLY CURRENT PERIOD ME PREVIOUS PERID KA REFERANCE DE DEGA IN COMPRATIVE INFORMATION

  • @CAKrupenYHathi

    @CAKrupenYHathi

    2 ай бұрын

    If the current auditor detects any misstatement of previous period, he/ she can't change the audit report if it is audited by previous auditor. In that case, current auditor communicates to Management and ask to inform to previous auditor. Previous auditor may issue new report, otherwise current auditor mention it in the his/ her audit report. Hope your doubt is clarified. Feel free to reach out for more clarifications! Thanks.

  • @studyguide6429

    @studyguide6429

    2 ай бұрын

    @@CAKrupenYHathi yeah sir cleared means a lot sir

  • @user-tb1ks3pc2g
    @user-tb1ks3pc2g2 ай бұрын

    Gem vedio❤

  • @CAKrupenYHathi

    @CAKrupenYHathi

    2 ай бұрын

    Thanks Keep watching and learning

  • @studyguide6429
    @studyguide64292 ай бұрын

    my doubt is sir since audit is compulsory for company then why here written prior period F.S not audited ?? in comperative F.S

  • @CAKrupenYHathi

    @CAKrupenYHathi

    2 ай бұрын

    SA 710 is applicable to all types of entities hence it is in general. While Company is one type of entity where audit is compulsory, however, there are other types of entities where audit is not compulsory like Partnership. Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks.

  • @studyguide6429

    @studyguide6429

    2 ай бұрын

    @@CAKrupenYHathi yes sir now understood thank you sir ji

  • @chinnababuchalla6921

    @chinnababuchalla6921

    2 ай бұрын

    ​@@CAKrupenYHathi😅

  • @amalrnair6057
    @amalrnair60572 ай бұрын

    sir, do you have a session covering CARO 2020 ?

  • @CAKrupenYHathi

    @CAKrupenYHathi

    2 ай бұрын

    Yes, it is covered with Ch. 5 since there are common points between disclosures of FS and CARO, 2020 clauses. Following is the link of Ch.5, time stamp is given, so you may refer clauses of CARO, 2020: kzread.info/dash/bejne/ZaaHl6-gkZy2aKQ.html Hope it would be helpful to you!

  • @divjotsingh9020
    @divjotsingh90202 ай бұрын

    Sir ch 8 ki revision video nhi mil rhi ??? And kitne parts mai hai revision video agar app ne bnai hai revision video

  • @CAKrupenYHathi

    @CAKrupenYHathi

    Ай бұрын

    Aab vo upload ho chuke hai, 2 parts are there , around 2-2.5 hours

  • @tanyasinghal04
    @tanyasinghal04Ай бұрын

    4:46:45 4:49:51

  • @Namanvarshney-bw5gj
    @Namanvarshney-bw5gjАй бұрын

    thanks

  • @CAKrupenYHathi

    @CAKrupenYHathi

    Ай бұрын

    Welcome!

  • @studyguide6429
    @studyguide64292 ай бұрын

    sir 01:18:00 pr when auditor give disclaimer to usme to likha hota h we have engaged to audit of FS to yaha pr partial kiu de skta opnion jb wo pura audit kiya hi nhi h aur i know ki agr jitna kiya utna me kuch appropriate ho tb de skta h lekin yeh galat bhi ho skta h n like jo diya glt nikal jaaye

  • @CAKrupenYHathi

    @CAKrupenYHathi

    2 ай бұрын

    Jab Sufficient Appropriate Audit Evidences nahi milenge aur Possible Misstatements Material and Pervasive honge to Disclaimer of Opinion diya jaayega, jiska matlab hai ki hum koi opinion nahi de rahe hai... Par ho sakta hai hume kuch areas/ items of FS ke liye sufficient appropriate audit evidences mile honge aur humne audit procedures bhi hogi aur usme bhi shayad misstatement mile honge to use bhi hume basis for opinion main mention karna hoga, vo misstatements ki vajah se hamara opinion nahi badlega par jo misstatements mile hai unhe hum report karenge... baki humara opinion to disclaimer of opinion hi hai! Jaise koi student CA ka Paper 1 de aur Paper 2 and 3 main absent rahenge to unka 1bhi paper ya group pass nai hoga par Paper 1 check to hoga aur unke marks bhi result main dikhenge, bhale hi vo fail hi hai! Even vo checked paper ki copy bhi mangva paayenge aur usme jahan marks cut hue hai vo bhi dekh paayenge! Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks

  • @studyguide6429

    @studyguide6429

    2 ай бұрын

    @@CAKrupenYHathi yeah sir u made it clear thanks a lot i cant afford classes due to little bro & sister dream thank you for kind work towards we

  • @CAKrupenYHathi

    @CAKrupenYHathi

    2 ай бұрын

    @@studyguide6429 Glad that it is helpful to you!

  • @akshaymotwani4732
    @akshaymotwani473221 күн бұрын

    Sir CARO 2020 nhi hai video mai sir please upload that concept

  • @CAKrupenYHathi

    @CAKrupenYHathi

    21 күн бұрын

    CARO, 2020 is covered with Chapter 5 since many disclosures of FS and clauses of CARO, 2020 are same so it would be helpful to remember together. Following is the link of Chapter 5 video: kzread.info/dash/bejne/ZaaHl6-gkZy2aKQ.html If your Chapter 5 is pending, it is advisable to watch full video, otherwise time stamp is given in the description, you may refer CARO, 2020 only. Hope it would be helpful to you!

  • @akshaymotwani4732

    @akshaymotwani4732

    21 күн бұрын

    @@CAKrupenYHathi yes sir thank you so much

  • @099akanshasharma
    @099akanshasharma2 ай бұрын

    Sir 9th chapter ??

  • @CAKrupenYHathi

    @CAKrupenYHathi

    2 ай бұрын

    4 Parts are already uploaded of Ch. 9, full chapter compiled video will be uploaded by tomorrow. Govt Audit video is published now: kzread.info/dash/bejne/rHl7lLuSk6WvgLQ.html Thanks for your patience!

  • @chetanagarwal515
    @chetanagarwal5152 ай бұрын

    Sir time stamp laga do na plz

  • @CAKrupenYHathi

    @CAKrupenYHathi

    2 ай бұрын

    Its added now. Thanks for your patience.

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