Company Audit Revision for CA Final and Inter | by CA Sanidhya Saraf
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Пікірлер: 158
1:04 Chp X (sec 139- 148) 1:40 sec 139 (5:03 Defn of Govt co. - shares with differential voting rights, Paid up sh cap=Total voting power) 5:40 sec139(8) casual vacancy 6:30 sec 139(9) Deemed reappointment 7:00 sec 139(2)-(4) Rotation of auditors 9:37 SEC 140 10:00 Sec 140(2)&(3) Resignation of auditor (Ref New penalty for Nov'21) 11:10 sec 140(1) Removal bfr term 12:20 sec 140(4) special notice 14:17 sec 140(5) removal by tribunal 15:17 SEC 141 15:49 sec 141(1)&(2) 16:21 sec 141(3) 25:28 sec 141(4) Vacation of ofc 25:36 sec 142 remuneration of auditor 26:26 sec 143, 144, 145(sign) 26:44 sec 146 attend AGM 27:24 sec 147 Penalty for contravention (Icai Pg 5.44) 28:19 SEC 148 COST AUDIT: 29:00 Regulated sectors 29:29 Rule 3 Appln of cost records 30:00 rule 4 appln of cost audit 32:24 SEC 143: 34:35 sec 143(12)-(15) (Icai Pg 5.35) 36:15 sec143(8) Branch audit 36:47 sec 143(5),(6),(7) Govt audit 38:13 sec143(4) reasons for modification 38:28 sec 143(2) T&F view 38:38 sec 143(1) Rights of auditors+ 6 inquiries 40:56 sec143(3) 44:51 ADT forms
@lifetuber4316
2 жыл бұрын
Great job 👍👍
32:26 - sec143
5:03 clarification in govt co definition 27:25 Sec 147 penalty 28:18 Sec 148 Cost audit 32:30 Sec 143 44:50 Forms
Sec 139(1) appointment of subsequent auditor other than govt company Sec 139(2) to (4)-rotation of auditor 139(5) appointment of subsequent auditor of govt company Sec 139(6) appointment of first auditor of non govt company Sec 139(7) appointment of first auditor of govt company Sec 139(8) casual vacancy
A much needed revision... Thanks a lot Sir. Whenever we need any help , you are there to help us.🤩🤩
Sir please release a video for tax audit as well..
Regulated Sector for Cost Audit "PEST FD" P - Petroleum E - Electricity S - Sugar T - Telecom. F - Fertilisers D - Drugs
@afictitiousoul
3 жыл бұрын
😍😍
@supritkothari4279
2 жыл бұрын
👍
@Natalia-cm8ez
2 жыл бұрын
Or SET PDF
@Raoseema1517
2 жыл бұрын
@@Natalia-cm8ez 🤣🤣
Thank you so much sir ❤️❤️ fr this awesome revision 🥰♥️🙏
Thanks a lot sir amazing revison all topics covered:)
Sir a single request Please keep background simple or some quote because i think that your background image is little bit distracting And can't able to focus on your words A simple suggestion and request from my side
@darkknight2407
3 жыл бұрын
Background is perfect ! Don't be a Karen !
explained in a great way, whole chapter is running in back of mind with the video.
Amazing revision sir. Thankyou so much 👍🙏
Tq alot sir for your endless efforts for the student even in busy schedule tq 🙏🙏
Thank you so much sir, In love with Audit just coz of your videos, The way you're working on revision videos and for the benefit of students in different ways is just Fab....Thanks aton
Thank u sir for ur latest revision vd clips@ur vedio is very helpfull to all student!❤️
Thank You so much sir for your effort 💞💞to help us , # watching from Nepal#
Sir in your thumbnail you look like Vijay Shekhar the co founder of Paytm.
Sir, a small correction at 3:58 min.In case of govt co.1st auditor u/s 139(7) and subsequent auditor u/s 139(5).you explained it in reverse section sir. Pls don't mind sir..
@mayankmehta1517
3 жыл бұрын
True
@chhayam1854
3 жыл бұрын
Yes
@avinashjiwnani5700
2 жыл бұрын
yes
@bhadreshrajodiya5492
2 жыл бұрын
Yes
@Natalia-cm8ez
2 жыл бұрын
Also at 12:28 it's section 115 not 114 of special notice
Thank you so much Sir😄 This was really awesome
Thanks a lot sir... Your revision videos helped a lot along with your notes..... Thanks for your efforts
140(3) amendment punishable fine 50000 or remunration extend upto. "" 2 LAKH""
Thank you so much sir... great one
If possible Please sir do for other chepter It's Request as it would help a lot If anyone agree please suggest sir same so they can help us
Thanks a lot sir ☺️ It's very much helpful and Needed 👍👍
Awesome sir, thanks alot
Thank you very much Prof. Saraf🙏🙏
Thank you sir🙏👍🏻
Thanku sir for just a brilliant revision lecture surely the best one I have seen
Thank you so much sir 🥰❤️
He is trying to help us near exam without any charges We should atleast like this video
Thank u so much sir for this..
Thank you so much sir🙏
Wow. Thank u so much for this! Saved my time in revision.
@purviprajapati6501
3 жыл бұрын
Agree👍☺️
Before watching lecture I must say thank you 😀 coz for other all chapters u were superb 😀
@kingashish4579
2 жыл бұрын
How is Sanidhya Saraf sir's Audit CA final fast track batch? Can I take it if I have not taken FULL FLEDGED AUDIT BATCH of any teacher. Will that he enough?
Bhot thand hai sir yaha Switzerlandmai...apke video ne aag laga di
Sir, If kisi section mai rule lag rha ho Hame rule no. Yaad na ho to "as per companies act 2013" likh kr question start kr skta h????? Please sir I need clarification on this..
thnk u sir ❤❤
Thankyou so much sir Please make summary video for other audits as we leave such topics for the end but find hard to cover later on.
@rahulmakhijani2094
3 жыл бұрын
Very true mam
Bhai bhai bhai bhai. Aapne sab revise kara dala. THANKS SIR.
Thanks a lot sir❤️❤️
Thank you so much Sir!
Sir i have a doubt in MCQ booklet of Law- Case study No. 5.5 How come the directors to retire comes out to be 5 directors
What is the maximum amount of penalty that can be imposed u/s 140(3)?
Thank you sir 🙏🙏
At 12:31 , i think Special Notice is defined under Sec 115 and not 114
Thanks a lot sir
Most selfless teacher, thank you so much Sir🙏🌼 Also will you be covering the NFRA Rules also?
@SJ_M
3 жыл бұрын
Important NFRA rules covered under companies accounts revision video, check it out
Thank u so much sir very benifiy
Sir, kya bol rahe h aap.....bada confusion ho gya ....aap Ne 139(6) m bod 30 din m appoint nhi kar paya to members krenge egm m within 90 days from the registration of the company. Jabki maine aur place pe padha h......90 days mean after 30 days. Kya sahi h ..??
Superb sir Thank you❤🌹🙏 sir
Thanks a lot sir😎
Thanks a lot Sir.
Hellaa everyone, all the best❤️
Wonderful✨😍
Feeling Better sir to assume we r there
Sir..plz put notes on the board..its help to imagin and recall ..
Please help with Tax audit revision, if possible
Best revision ever..
Sir please make the revision video of corporate governance chapter of audit also..
Love u sir
Sir please prepare a Playlist in your page for Law and Audit latest revision lectures so that it is easy to find
@sajidgulam3927
3 жыл бұрын
Yes Its necessary
2:15
Sir please audit chapter ke liye bhi kichh video bna dijiye
Sir can I get ur notes for audit and law for may 2022?
Sir sec 139(7) me if Board fails to appoint first auditor, then members will appoint within 60 days. 60 days kaha se count karna hai imse?
@ankitmehta3368
3 жыл бұрын
From failure of board
Mazedaar!
Sir need key for MCQ for 6d, please provide
Thanku sir
Is Cost audit excluded for new syllabus ???
Sir, Special notice under sec 115 of co Act,2013
👏👏
The best faculty of audit and law!
32:42 duties of auditor 41:38 44:00 ifc
Superb Sir
its more lyk audio revision, agger notes v sath hota to jada btr hota
Awesome lecture Sir ! Good background ! Very pleasing atmosphere and great understanding !
Is there any concept like we can sell our limit of 20 company to other CAs for consideration who have exhausted there limits of 20 company .
@ajinkyaredkar1993
3 жыл бұрын
Not legally
🙏🙏
5:03 clarification in govt co definition
Sir please provide revision video for SEBI Act 1992 also
Sir thanks for the lecture There is an amendment u/s 139(2) the limit of Private co. Having paid of share capital reduce from Rs 50cr to 20cf...
@khushibajaj8575
3 жыл бұрын
Are you sure?
Worthy 😊
Sir is there any change in maximum amount of penalty from 5lakh to 2 lakh u/s 140(3)
@CASanidhyaSaraf
2 жыл бұрын
Yes
@mdshahnawaz5065
2 жыл бұрын
@@CASanidhyaSaraf is this for Dec 21?
@CASanidhyaSaraf
2 жыл бұрын
@@mdshahnawaz5065 yes
Please upload tax audit chapter as well
🙏🙏🙏
34:44 section 143(12) 44:54 some imp forms
Correction-- 12:29 special notice under sec 115 of cos Act.
@CASanidhyaSaraf
3 жыл бұрын
Yes special notice will come under sec 115
Great revision sir
bhai mazaaa aaa gya maa kasam se.......
👌 Superb
mast revision sirji
Sir as per council guideline in your amendment sheet for indebtness limit is given 1lakh so we should consider 1lakh or 5lakh page 29 of your sheet
@ajinkyaredkar1993
3 жыл бұрын
As per CG Guidelines, auditor will be be held guilty if he accepts an appointment as auditor in an ENTITY to which he is INDEBTED in excess of following limits.. Accordingly, if any law prescribes the limit for indebtedness, then that limit shall be considered. And if there's no law or the law is silent then the limit is Rs 1 lakh. For eg, 1) Mr. A cannot be an auditor of XYZ PVT LTD if he is indebted for more than 5 lakhs. 2) Mr. A cannot be auditor of LMN PARTNERSHIP FIRM if indebtness is more than Rs. 1 lakh. I hope this helps
@mayanktalati9299
3 жыл бұрын
Thanks alot clear@@ajinkyaredkar1993
SEC 143(1) INQUIRY INTO PROPRIETY MATTER ( LIC KA AUDITOR KA BP HIGH HOGAYA..😄😄) L-LOAN & ADVANCED I-INVESTMENT C- SHARE ALLOTED FOR CASH B-BOOK ENTRIES P-PERSONAL EXPENSES 32:56
Sir ,please atleast keep english subtitles .im not understanding hindi that much fluently
Professional ethics revision also sir
Sir please make revision video for tax audit
Sir please Make an revision video on sebi lodr
22:00
Maximum penalty us sec 140 is rs 200000
Very nice