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CA Final Audit Chapter-2 Class 4 Part-2 SA 299

Author
Audit For CA Students
Published
Mon 28 Apr 2025
Episode Link
https://cafinalaudit.substack.com/p/ca-final-audit-chapter-2-class-4-3b3

In this podcast, we will revise SA- 299 Joint Audit of Financial Statements.

Scope of SA 299-

* SA 299 provides principles for effective joint audits.

* This SA does not cover the relationship between a principal auditor reporting on an entity's FS and another auditor reporting on components (divisions, branches, subsidiary, joint venture, associates, etc) included in those Financial Statements.

Topics which are covered-

* 'Joint Audit' and 'Joint Auditors'

* Audit Planning, Risk Assessment and Allocation of Work

* Responsibility and Co-ordination among Joint Auditors

* Audit Conclusion and Reporting

* Communication with Those Charged With Governance

Stay tuned for more revision sessions to strengthen your CA Final Audit preparation! 🎧🔥

Refer your friends also.

RegardsNeeraj Arora

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