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Instructor: CA N Raja
Language: English
Validity Period: 30 days
Chapter 1 Introduction | |||
Need for Auditing | |||
2983.mp4 | |||
Purpose of Auditing | |||
2-Purpose-of-Auditing.mp4 | |||
Evolution of Auditing | |||
3-Evolution-of-Auditing.mp4 | |||
Meaning of Auditing | |||
4-Meaning-of-Auditing.mp4 | |||
Features of Auditing | |||
5-Features-of-Auditing.mp4 | |||
Objectives of Auditing | |||
6-Objective-of-Auditing.mp4 | |||
Principal aspects of Auditing | |||
7-Principal-aspects-of-Auditing.mp4 | |||
Benefits of Auditing | |||
8-Benefits-of-Auditing.mp4 | |||
Limitations of Auditing | |||
9-Limitations-of-Auditing.mp4 | |||
Chapter 2 Audit Process | |||
Audit Process | |||
822 cfa822.mp4 | |||
Audit Process in three stages | |||
823 cfa823.mp4 | |||
Chapter 3 Agreeing Terms of Audit Engagement | |||
Acceptance of Audit Engagement | |||
824 cfa824.mp4 | |||
Agreement on Audit Engagement Terms | |||
825 cfa825.mp4 | |||
Changes in Audit Engagement Terms | |||
826 cfa826.mp4 | |||
Audit Report prescribed by Law or Regulation | |||
827 cfa827.mp4 | |||
Audit Engagement Letter | |||
828 cfa828.mp4 | |||
Audit Engagement Letter in case of Recurring Audit | |||
829 cfa829.mp4 | |||
Chapter 4 Audit Planning | |||
Audit Planning | |||
830 cfa830.mp4 | |||
Description of certain items in Audit Plan | |||
831 cfa831.mp4 | |||
Knowledge of Client's Business | |||
832 cfa832.mp4 | |||
Development of an Overall Audit Plan | |||
833 cfa833.mp4 | |||
Developing the Audit Program | |||
834 cfa834.mp4 | |||
Advantages and Disadvantages of Audit Program | |||
835 cfa835.mp4 | |||
How to conduct systematic audit? | |||
836 cfa836.mp4 | |||
Classification of Audit According to Time of Assurance | |||
837 cfa837.mp4 | |||
Overcome Limitations of Continuous Audit | |||
838 cfa838.mp4 | |||
Chapter 5 Audit Sampling | |||
Basics of Test Checking or Sampling | |||
845 cfa845.mp4 | |||
Judgemental Sample | |||
846 cfa846.mp4 | |||
Statistical Sampling | |||
847 cfa847.mp4 | |||
Random Sampling and Systematic Sampling | |||
848 cfa848.mp4 | |||
Factors affecting size of Sample | |||
849 cfa849.mp4 | |||
Difference between Test Checking & Routine Checking | |||
850 cfa850.mp4 | |||
SA 530 Audit Sampling | |||
851 cfa851.mp4 | |||
Surprise Check | |||
852 cfa852.mp4 | |||
Chapter 6 Audit Working Papers | |||
Audit Working Papers | |||
839 cfa839.mp4 | |||
Working Paper Files | |||
840 cfa840.mp4 | |||
Audit Note Book | |||
841 cfa841.mp4 | |||
Advantages of Working Papers | |||
842 cfa842.mp4 | |||
Access of Working Papers by others | |||
843 cfa843.mp4 | |||
Audit Documentation SA 230 | |||
844 cfa844.mp4 | |||
Chapter 7 Auditors Independence | |||
Concept of Auditors Independence Part 1 | |||
240-CFA240.mp4 | |||
Concept of Auditors Independence Part 2 | |||
241-CFA241.mp4 | |||
Persons disqualified for Appointment as Auditor of Company as per Companies Act | |||
242-CFA242.mp4 | |||
Independence vis-à-vis Indebtedness of Auditor | |||
243-CFA243.mp4 | |||
Introduction to Audit Evidence | |||
244-CFA244.mp4 | |||
Introduction to Sufficiency and Appropriateness of Audit Evidence | |||
245-CFA245.mp4 | |||
Sufficiency of Audit Evidence | |||
246-CFA246.mp4 | |||
Appropriateness of Audit Evidence | |||
247-CFA247.mp4 | |||
Sources of Audit Evidence | |||
248-CFA248.mp4 | |||
Audit Procedures to obtain Audit Evidence | |||
249-CFA249.mp4 | |||
Risk Assessment and Nature and Timing of Audit Procedures | |||
250-CFA250.mp4 | |||
Audit Procedures to obtain Audit Evidence Detailed Explanation | |||
251-CFA251.mp4 | |||
Tests of Controls | |||
252-CFA252.mp4 | |||
Timing of Tests of Control | |||
253-CFA253.mp4 | |||
Using Audit Evidence obtained in Previous Audits | |||
254-CFA254.mp4 | |||
Evaluating the operating effectiveness of controls | |||
255-CFA255.mp4 | |||
Substantive Procedures | |||
256-CFA256.mp4 | |||
Chapter 8 External Confirmation | |||
What is External Confirmation? | |||
816 cfa816.mp4 | |||
Reliability of External Response | |||
817 cfa817.mp4 | |||
Positive and Negative Confirmation Request | |||
818 cfa818.mp4 | |||
No Response to Positive Confirmation | |||
819 cfa819.mp4 | |||
How to handle exceptions in Confirmation request? | |||
820 cfa820.mp4 | |||
Third party confirmation cases | |||
821 cfa821.mp4 | |||
Chapter 9 Vouching | |||
Vouching | |||
1-Vouching.mp4 | |||
General Consideration in Audit of Cash Transactions | |||
2-GCIAOCT.mp4 | |||
Chapter 10 Verification of Assets | |||
What is Verification in Audit Context? | |||
853 cfa853.mp4 | |||
Difference between Verification and Vouching | |||
854 cfa854.mp4 | |||
Objectives of Verification | |||
855 cfa855.mp4 | |||
Verification of Building | |||
856 cfa856.mp4 | |||
Verification of Freehold land | |||
857 cfa857.mp4 | |||
Verification of Leasehold Property | |||
858 cfa858.mp4 | |||
Verification of Plant and Machinery | |||
859 cfa859.mp4 | |||
Verification of Furniture and Fixture | |||
860 cfa860.mp4 | |||
Verification of Small Tools | |||
861 cfa861.mp4 | |||
Verification of Patents | |||
862 cfa862.mp4 | |||
Verification of Copy Right, Trade Mark and Goodwill | |||
863 cfa863.mp4 | |||
Verification of Debtors | |||
864 cfa864.mp4 | |||
Verfication of Cash at Bank and in Hand | |||
865 cfa865.mp4 | |||
Verification of Petty Cash | |||
866 cfa866.mp4 | |||
Verification of Inventories | |||
867 cfa867.mp4 | |||
Verification of Stocks Lying with Third Parties | |||
868 cfa868.mp4 | |||
Verification of Bills Receivables | |||
869 cfa869.mp4 | |||
Verification of Prepaid Expenses | |||
870 cfa870.mp4 | |||
Verification of Sinking Fund Policies | |||
871 cfa871.mp4 | |||
Capital Expenditure and Revenue Expenditure | |||
3-CERE.mp4 | |||
What is Depreciation | |||
4-WID.mp4 | |||
Purpose of Providing Depreciation | |||
5-POPD.mp4 | |||
Depreciation on Wasting Assets | |||
6-DOWA.mp4 | |||
Methods of Providing Depreciation | |||
7-MOPD.mp4 | |||
Factors to be considered in Selecting Depreciation Policy | |||
8-FTBCISDP.mp4 | |||
Chapter 11 Verification of Liabilities | |||
Verification of Loans and Borrowings | |||
872 cfa872.mp4 | |||
Verification of Trade Creditors | |||
873 cfa873.mp4 | |||
Verification of Contingent Liability | |||
874 cfa874.mp4 | |||
Verification of Bills Payable | |||
875 cfa875.mp4 | |||
Verification of Amount due to Subsidiary Companies | |||
876 cfa876.mp4 | |||
Verification of Outstanding Expenses | |||
877 cfa877.mp4 | |||
Chapter 12 Special Audits | |||
Audit of Educational Institutions | |||
878 cfa878.mp4 | |||
Audit of Hospital | |||
879 cfa879.mp4 | |||
Audit of Cinema Halls | |||
880 cfa880.mp4 | |||
Audit of Charitable Institutions | |||
881 cfa881.mp4 | |||
Audit of Club | |||
882 cfa882.mp4 | |||
Audit of Hotels | |||
883 cfa883.mp4 | |||
Audit of Local Bodies | |||
884 cfa884.mp4 | |||
Audit of Small Companies | |||
906 cfa906.mp4 | |||
Audit of Partnership Firm | |||
907 cfa907.mp4 | |||
Audit of Hire Purchase Company | |||
908 cfa908.mp4 | |||
Audit of Publishers | |||
909 cfa909.mp4 | |||
Audit of Incomplete Records | |||
910 cfa910.mp4 | |||
Audit of Leasing Companies | |||
911 cfa911.mp4 | |||
Audit of Non Governmental Organisations (NGOs) | |||
912 cfa912.mp4 | |||
Chapter 13 Cost Audit | |||
What is Cost Audit? | |||
2190.mp4 | |||
Applicability for maintenance of Cost Records | |||
2191.mp4 | |||
Maintenance of Cost Records | |||
2192.mp4 | |||
Applicability of Cost Audit | |||
2193.mp4 | |||
Who can be Cost Auditor? | |||
2194.mp4 | |||
Appointment of Cost Auditor | |||
2195.mp4 | |||
Removal of Cost Auditor | |||
2196.mp4 | |||
Casual Vacany of Cost Auditor | |||
2197.mp4 | |||
Remuneration of Cost Auditor | |||
2198.mp4 | |||
Submission of Cost Audit Report | |||
2199.mp4 | |||
Non Applicability of Cost Audit Rules | |||
2200.mp4 | |||
Penal provisions in case of Default in Cost Audit | |||
2201.mp4 | |||
Chapter 14 Company Audit | |||
Introduction to Company Audit | |||
2271.mp4 | |||
Qualifications for being appointed as Auditor | |||
2272.mp4 | |||
Persons not eligible for being appointed as an Auditor | |||
2273.mp4 | |||
Appointment of First Auditors | |||
2274.mp4 | |||
Appointment of Subsequent Auditors Non Government Company | |||
2275.mp4 | |||
Appointment of Subsequent Auditors Government Company | |||
2276.mp4 | |||
Case 1 Eligibility for Appointment as Auditor of Company | |||
2234.mp4 | |||
Case 2 Shares held by relative and impact on Auditors Appointment | |||
2235.mp4 | |||
Case 3 Shares held by relative and impact on Auditors Appointment | |||
2236.mp4 | |||
Case 4 Shares held by relative and impact on Auditors Appointment | |||
2237.mp4 | |||
Is it possible to issue shares at discount? | |||
2999.mp4 | |||
Services prohibited for Auditors | |||
3008.mp4 | |||
Case on Disqualification of Auditor | |||
3009.mp4 | |||
Case - Auditor Disqualification after appointment | |||
3010.mp4 | |||
Rotation of Auditors - Class of Companies | |||
3011.mp4 | |||
Auditors term (period) of appointment | |||
3012.mp4 | |||
Chapter 15 Fraud and responsibilities of Auditor | |||
What is Fraud? | |||
2988.mp4 | |||
Characteristics of Fraud | |||
2989.mp4 | |||
How Fraudulent Financial Reporting is accomplisehd? | |||
3088.mp4 | |||
How Management overrides Controls? | |||
3089.mp4 | |||
Why Management / Employees commit Fraud? | |||
3090.mp4 | |||
What and how of Misappropriation of Assets? | |||
3091.mp4 | |||
How defalcation of cash is attempted? | |||
3101.mp4 | |||
Circumstances indicating possibilities of Fraud | |||
3102.mp4 | |||
Reporting of Fraud to Central Government by Audtior | |||
3103.mp4 | |||
Reporting of Fraud to Audit Committee or Board | |||
3104.mp4 | |||
Chapter 16 Internal Control System | |||
What is Internal Control System | |||
2990.mp4 | |||
Scope of Internal Control System | |||
2991.mp4 | |||
Objectives of Internal Control System | |||
2992.mp4 | |||
What is Control Environment? | |||
2993.mp4 | |||
Limitations of Internal Control System | |||
2994.mp4 | |||
What is Control Risk? | |||
2995.mp4 | |||
Chapter 17 Internal Audit | |||
Internal Audit Function | |||
2982.mp4 | |||
What is Internal Audit and applicability of Internal Audit for Companies | |||
2981.mp4 |
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