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🔴 Audit Classes by Neeraj Arora Sir- [ Ссылка ]
At Intermediate Level, Auditing & Ethics is Paper-5 which is of 100 Marks.
As per the New Course Syllabus of ICAI, CA Inter Audit has been renamed as CA Inter Auditing & Ethics. Now, the CA New Course Syllabus has been divided into 11 Chapters. In this video, we will be revising Chapter-6 of CA Inter Audit which is Audit Documentation.
Timstamps-
00:00 Introduction
00:37 Definition of Audit Documentation
01:36 Nature of Audit Documentation
02:07 Purpose of Audit Documentation
03:20 Form, Content and Extent of Audit Documentation
07:03 Factors affecting form, contents and extent of audit documentation
08:25 Examples of Audit Documentation
10:38 Timely Preparation of Audit Documentation
11:16 Audit File and Assembly of the Final Audit File
12:29 Retention
12:42 Documentation of Significant Matters and Related Significant Professional Judgements
15:37 Completion Memorandum
17:39 Ownership of Audit Documentation
19:01 Questions discussion
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