🎙️ Audit by Neeraj

In conducting an audit of financial statements, the overall objectives of the auditor are

● To obtain reasonable assurance about

* whether the financial statements as a whole

* are free from material mi…

What is an assurance engagement?

Assurance engagement is a kind of service engagement (arrangement) in which a person gives his opinion on specific information.

The person giving an opinion is called a …

This Standard on Auditing (SA) outlines the responsibilities of an auditor to obtain sufficient and appropriate audit evidence in order to form reasonable conclusions and provide an opinion on financ…

In this episode, we will discuss how Internal Control Impacts the assertions to be checked by the auditor.

If you're liking this podcast, then you will definitely enjoy the detailed lectures of CA Int…

Hi Guys! In this episode we will discuss SA 240. SA 240 deals with Auditor and His Responsibilities related to Fraud.

If you're liking this podcast, then you will definitely enjoy the detailed lectur…

Hi Guys! In this episode we will discuss what is substantive procedure in audit.

If you're liking this podcast, then you will definitely enjoy the detailed lectures of CA Intermediate Auditing by Neer…

In this episode we will discuss what is the meaning of assurance and we will discuss it in general language. 

The motive of this episode is to make everyone understand in easy language that what is th…

In this episode we will discuss what is the meaning of auditing and we will discuss it in general language. 

The motive of this episode is to make everyone understand in easy language that what is don…

Hi guys, in this podcast we're going to discuss this SA 505. This Standard on Auditing (SA) deals with the auditor’s use of external confirmation procedures to obtain audit evidence in accordance wit…

Hi Guys! In this episode of the podcast, we will revise CA Intermediate/Final SA 500 Audit Evidence.

SA 500 explains what constitutes audit evidence in an audit of financial statements, and deals with…

Hi Guys! In today's episode, we're going to talk about SA 501. The name of this SA is: AUDIT EVIDENCE — SPECIFIC CONSIDERATIONS FOR SELECTED ITEMS

This SA deals with specific consideration by an audit…

In this episode, we're going to talk about SA 220, which is Quality Control for an Audit of Financial Statements. Here we talk about the assignment of engagement teams.

SA 220 deals with the

• specific …

In this episode, we're going to talk about SA 220, which is Quality Control for an Audit of Financial Statements. This is the 2nd part of SA 220, here we talk about the responsibilities of an engagem…

In this episode, we're going to talk about SA 220, which is Quality Control for an Audit of Financial Statements. This is the 1st part of SA 220 podcast, here we talk about the basics of this SA.

SA 2…

In this episode, we're going to talk about SA 701, which is Communicating Key Audit Matters in the Independent Auditor’s Report. 

We have talked about KeyAuditMatters: Those matters that, in the audit…

Hello everyone, welcome to our podcast "Audit By Neeraj".

In today's episode, we're going to revise SA 700: Forming an Opinion and Reporting on Financial Statements.

SA 700 (Revised) deals with the aud…

As per SA 240, the responsibility for the prevention and detection of fraud and error rests with the management through the implementation of an adequate system of internal control. Such a system red…

In this episode, we will cover the inherent limitations of auditing. There are four inherent limitations of auditing and all are very important from the exam point of view. 

If you're liking our podca…

As per SA 200, "Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing",

• Professional skepticism is an attitude that includes a questioning …

In this video, we will revise one of the most important concepts in the world of auditing. Audit Procedure and Assertions.

Audit procedures are the methods that auditors use for obtaining audit eviden…