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This podcast is dedicated for Audit Discussions. I will be explaining important concepts of Audit and will also try to invite Industry Experts so that the listeners can not only get theoretical knowledge but can also have practical view of the Audit subject. audit.substack.com (https://audit.substack.com?utm_medium=podcast)
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31 SA 600 Using the Work of Another Auditor

SA 600- Using the Work of Another AuditorSA 200 ReferenceDespite delegating work or using work of other auditors/experts, the auditor is responsible for the final opinion. Can rely on others' work, provided he exercises adequate skill and care and is not aware of any reason to believe that he should not have so relied. (na rely karne ka koi reason nahi tha)Thanks for listening to the podcast “Audit By Neeraj”. Subscribe for free to receive new Audit Podcasts.Basics* Applicable in situations * where an auditor * reporting on the financial information of an entity, * uses the work of another auditor * On  the financial information of components* included in the financial information of the entity.* This Standard does not deal with those instances where two or more auditors are appointed as joint auditors nor does it deal with the auditor’s relationship with a predecessor auditor.* When the principal auditor concludes that the financial information of a component is immaterial, the procedures outlined in this standard do not apply.For CA Inter & Final Classes, checkout EDU91CA Final Classes: https://www.edu91.org/s/pages/ca-finalACCA Classes: www.learn91.comGet Affordable CA Inter & Final Classes with high-value-added services.Revise SA 600 quickly-Want to download the pdf of this- FREE RESOURCES For CA Inter & Final Classes, checkout EDU91CA Final Classes: https://www.edu91.org/s/pages/ca-finalACCA Classes: www.learn91.comGet Affordable CA Inter & Final Classes with high-value-added services. This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
8/6/20230 minutos, 0 segundos
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SA 560 Subsequent Events

SA-560 “Subsequent Events” deals with the auditor’s responsibilities relating to subsequent events in an audit of financial statements. Financial statements may be affected by certain events that occur after the date of the financial statements. Many financial reporting frameworks specifically refer to such events. Such financial reporting frameworks ordinarily identify two types of events: (a) Those that provide evidence of conditions that existed at the date of the financial statements; and (b) Those that provide evidence of conditions that arose after the date of the financial statements.The objectives of the auditor are to: (a) Obtain sufficient appropriate audit evidence about whether events occurring between the date of the financial statements and the date of the auditor’s report that require adjustment of, or disclosure in, the financial statements are appropriately reflected in those financial statements; and (b) Respond appropriately to facts that become known to the auditor after the date of the auditor’s report, that, had they been known to the auditor at that date, may have caused the auditor to amend the auditor’s report.For CA Inter & Final Classes, checkout EDU91CA Final Classes: https://www.edu91.org/s/pages/ca-finalACCA Classes: www.learn91.comThanks for listening to the podcast “Audit By Neeraj”. Subscribe for free to receive new Audit Podcasts.Listen to more podcasts- This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
13/2/20230 minutos, 0 segundos
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29 Relevance of Audit Evidence With Example

Relevance means the relationship of the evidence with the audit procedure and the assertion being checked.A given set of audit procedures may provide audit evidence that is relevant to certain assertions, but not others.For example, confirmation of balance from a customer is a relevant evidence as regards existence of receivable, but it may not be relevant as regards the collectability of the balance due from customer.Also, physical observation of inventories is relevant evidence relating to existence, but is not appropriate evidence to ensure that the entity owns the inventories.On the other hand, audit evidence from different sources or of a different nature may often be relevant to the same assertion. For example, Checking the terms of the agreement and confirming the same from the third party.For CA Inter & Final Classes, checkout EDU91CA Final Classes: https://www.edu91.org/s/pages/ca-finalACCA Classes: www.learn91.comGet Affordable CA Inter & Final Classes with high value-added services.Thanks for listening to the podcast “Audit By Neeraj”. Subscribe for free to receive new Audit Podcasts.Listen to more podcasts- This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
30/1/20230 minutos, 0 segundos
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28 SA 250

SA 250- Consideration of Laws and Regulation in an Audit of Financial StatementsResponsibility of Management for Compliance with Law and RegulationsIt is the responsibility of management,* with the oversight of those charged with governance,* to ensure that the entity’s operations are conducted in accordance with the provisions of laws and regulations,* including compliance with the provisions of laws and regulations that determine the reported amounts and disclosures in an entity’s financial statements.Policies are Procedures Implemented by Management to assist in the prevention and detection of non-compliance with laws and regulations.For CA Inter & Final Classes, checkout EDU91CA Final Classes: https://www.edu91.org/s/pages/ca-finalACCA Classes: www.learn91.comGet Affordable CA Inter & Final Classes with high value-added services.Thanks for listening to the podcast “Audit By Neeraj”. Subscribe for free to receive new Audit Podcasts.Listen to more podcasts- This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
29/1/20230 minutos, 0 segundos
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27 Risk assessment and Response With Example

Audit evidence to draw reasonable conclusions on which to base the auditor’s opinion is obtained by performing: (a) Risk assessment procedures; and (b) Further audit procedures, which comprise: * Test of controls, when required by the SAs or when the auditor has chosen to do so; and * Substantive procedures, including tests of details and substantive analytical procedures.Risk assessment procedures refer to the audit procedures performed to obtain an understanding of the entity and its environment, including the entity’s internal control, to identify and assess the risks of material misstatement, whether due to fraud or error, at the financial statement and assertion levels.For CA Inter & Final Classes, checkout EDU91CA Final Classes: https://www.edu91.org/s/pages/ca-finalACCA Classes: www.learn91.comGet Affordable CA Inter & Final Classes with high value-added services.Thanks for listening to the podcast “Audit By Neeraj”. Subscribe for free to receive new Audit Podcasts.Listen to more podcasts- This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
23/1/20230 minutos, 0 segundos
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26. Test of Control

Test of controlMeaningAn audit procedure * designed to evaluate the operating effectiveness of controls * in preventing, or detecting and correcting, material misstatements at the assertion level.Why and When (Circumstances)?The auditor shall design and perform tests of controls to obtain sufficient appropriate audit evidence as to the operating effectiveness of relevant controls when:* He expects that the controls are operating effectively, or* Substantive procedures alone cannot provide sufficient appropriate audit evidence at the assertion level.In designing and performing tests of controls, the auditor shall obtain more persuasive audit evidence the greater the reliance the auditor places on the effectiveness of a control.For CA Inter & Final Classes, checkout EDU91Get Affordable CA Inter & Final Classes with high value-added services.Listen to more podcasts- This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
22/1/20230 minutos, 0 segundos
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25 Overall Objectives of Auditor

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 misstatement,■ whether due to fraud or error,* thereby enabling the auditor to express an opinion on■ whether the financial statements are prepared,■ in all material respects,■ in accordance with an applicable financial reporting framework; and● To report on the financial statements, and communicate as required by the SAs, in accordance with the auditor’s findings.For CA Inter & Final Classes, checkout EDU91Get Affordable CA Inter & Final Classes with high value-added services.Listen to more podcasts- This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
8/1/20230 minutos, 0 segundos
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24 What is Audit? Detailed Explanation.

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 practitioner.The practitioner is usually appointed by the intended user, who is the person who will be using the information.The “Specific Information” is prepared by another party known as the responsible party.For expressing an opinion on “specific information” the practitioner will examine and will obtain sufficient and appropriate evidenceThe practitioner evaluates the specific information against a standard benchmark or suitable criteria and will obtain sufficient and appropriate evidence and then give his opinion on whether the specific information is as per the suitable criteria or not.What is Auditing?Auditing is an assurance service, in which auditor (The person who conducts audit) gives an opinion on financial information.In auditingAuditor is the practitionerFinancial information is the “Specific information” or the “Subject Matter” on which auditor gives his opinion.The Persons running the entity whose audit is being conducted are responsible for preparing financial information are known as responsible party.The users of the financial statements, for example in case of a company the shareholders of the company, are the intended users.The auditor will examine the financial information against the financial reporting framework and will obtain sufficient and appropriate audit evidence and will express his opinion on the basis of sufficient and appropriate audit evidence that whether the financial information is prepared as per the financial reporting framework. This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
5/1/20230 minutos, 0 segundos
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23 SA 500 Audit Evidence 2022

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 financial statements. It covers all aspects of the audit process, including the design and execution of audit procedures to obtain audit evidence. Other SAs address specific topics, procedures, and evaluations related to obtaining audit evidence. This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
20/12/20220 minutos
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22. Relationship of Internal Control and Assertion

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 Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class   This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
25/8/20220 minutos, 1 segundo
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SA 240 Auditor and His Responsibilities related to Fraud | Part 1 | Audit Podcast By Neeraj Arora| Episode 21

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 lectures of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class  This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
27/1/20220 minutos, 1 segundo
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20. A Brief About Substantive Procedures | Audit Podcast by Neeraj Arora | Episode 20

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 Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class  This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
25/1/20220 minutos, 0 segundos
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19. What Is Assurance? Audit Podcast By Neeraj Arora | Episode 19

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 the meaning of assurance & auditing. In general terms assurance means giving an opinion on specific information so that user of that specific information can make well informed decision.If you're liking this podcast, then you will definitely enjoy the detailed lectures of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20AuditIf you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
20/12/20210 minutos, 0 segundos
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18. What Is Audit? Audit Podcast By Neeraj Arora | Episode 18

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 done in auditing. I will not go with the technical definition of auditing at all. In general terms auditing is all about checking that whether rules and regulations are you can say guidelines or the criteria is followed or not.If you're liking this podcast, then you will definitely enjoy the detailed lectures of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20AuditIf you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
11/12/20210 minutos, 0 segundos
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17. SA 505 External Confirmation | Audit Podcast By Neeraj Arora | Episode 17

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 with the requirements of SA 330 and SA 500.If you're liking this podcast, then you will definitely enjoy the detailed lectures of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class  This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
5/12/20210 minutos, 0 segundos
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16. SA 500 Audit Evidence | Audit Podcast By Neeraj Arora | Episode 16

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 the Auditor's responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor's opinion.  To know more in detail about SA 500 listen to this podcast till the end. In this podcast, we will revise SA 500 in a quick and summarized manner which will help you to score high marks in your upcoming CA Intermediate exams.If you're liking this podcast, then you will definitely enjoy the detailed lectures of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class   This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
18/6/20210 minutos, 0 segundos
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15. SA 501 Full | Audit Podcast By Neeraj Arora | Episode 15

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 ITEMSThis SA deals with specific consideration by an auditor to obtain sufficient & appropriate audit evidence with aspect to certain aspects of:-Inventory;Litigations & Claims;Segment InformationTune in to the podcast to revise SA 501 in a lucid manner.If you're liking our podcast "Audit By Neeraj", then you will definitely enjoy the detailed course of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're a CA Final student listening to this podcast then you should check out other CA Final Lectures by Neeraj Sir: https://www.edu91.org/s/store/courses/CA%20Final%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class  This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
18/4/20210 minutos, 0 segundos
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14. SA 220 Part 3 of 3 | Audit Podcast By Neeraj Arora | Episode 14

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 responsibilities of the auditor regarding quality control procedures for an audit of financial statements where applicable, the responsibilities of the engagement quality control reviewer.Listen to the entire podcast to revise SA 220.If you're liking our podcast "Audit By Neeraj", then you will definitely enjoy the detailed course of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're a CA Final student listening to this podcast then you should check out other CA Final Lectures by Neeraj Sir: https://www.edu91.org/s/store/courses/CA%20Final%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class  This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
18/2/20210 minutos, 0 segundos
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13. SA 220 Part 2 of 3 | Audit Podcast By Neeraj Arora | Episode 13

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 engagement partner.SA 220 deals with thespecific responsibilities of the auditor regarding quality control procedures for an audit of financial statementswhere applicable, the responsibilities of the engagement quality control reviewer.Listen to the entire podcast to revise SA 220.If you're liking our podcast "Audit By Neeraj", then you will definitely enjoy the detailed course of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're a CA Final student listening to this podcast then you should check out other CA Final Lectures by Neeraj Sir: https://www.edu91.org/s/store/courses/CA%20Final%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class  This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
17/2/20210 minutos, 0 segundos
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12. SA 220 Part 1 of 3 | Audit Podcast By Neeraj Arora | Episode 12

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 220 deals with thespecific responsibilities of the auditor regarding quality control procedures for an audit of financial statementswhere applicable, the responsibilities of the engagement quality control reviewer.Listen to the entire podcast to revise SA 220.If you're liking our podcast "Audit By Neeraj", then you will definitely enjoy the detailed course of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're a CA Final student listening to this podcast then you should check out other CA Final Lectures by Neeraj Sir: https://www.edu91.org/s/store/courses/CA%20Final%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class  This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
17/2/20210 minutos, 0 segundos
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11. SA 701 Communicating KAM | Audit Podcast By Neeraj Arora | Episode 11

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 auditor’s professional judgment, were of most significance in the audit of the financial statements of the current period. Key audit matters are selected from matters communicated with those charged with governance.Listen to the entire podcast to revise SA 701.If you're liking our podcast "Audit By Neeraj", then you will definitely enjoy the detailed course of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're a CA Final student listening to this podcast then you should check out other CA Final Lectures by Neeraj Sir: https://www.edu91.org/s/store/courses/CA%20Final%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
26/12/20200 minutos, 0 segundos
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10. SA 700 Forming and Opinion and Reporting on Financial Statements | Audit Podcast By Neeraj Arora | Episode 10

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 auditor’s responsibility to form an opinion on the financial statements (FS) and also with the form and content of the auditor’s report issued as a result of an audit of FS.Listen to the entire podcast to revise SA 700.If you're liking our podcast "Audit By Neeraj", then you will definitely enjoy the detailed course of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're a CA Final student listening to this podcast then you should check out other CA Final Lectures by Neeraj Sir: https://www.edu91.org/s/store/courses/CA%20Final%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
21/12/20200 minutos, 0 segundos
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9. Auditor’s responsibility for failure to detect fraud and errors | | Audit Podcast By Neeraj Arora | Episode 9

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 reduces but does not eliminate the possibility of fraud and error.Listen to the entire podcast to revise SA 240.If you're liking our podcast "Audit By Neeraj", then you will definitely enjoy the detailed course of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're a CA Final student listening to this podcast then you should check out other CA Final Lectures by Neeraj Sir: https://www.edu91.org/s/store/courses/CA%20Final%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
6/9/20200 minutos, 0 segundos
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8. Inherent Limitations of Auditing | Audit Podcast By Neeraj Arora | Episode 8

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 podcast "Audit By Neeraj", then you will definitely enjoy the detailed course of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're a CA Final student listening to this podcast then you should check out other CA Final Lectures by Neeraj Sir: https://www.edu91.org/s/store/courses/CA%20Final%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
6/9/20200 minutos, 0 segundos
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7. APC Professional Skepticism | Audit Podcast By Neeraj Arora | Episode 7

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 mind,being alert to conditions that may indicate possible misstatement due to error or fraud,and a critical assessment of audit evidence.If you're liking our podcast "Audit By Neeraj", then you will definitely enjoy the detailed course of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're a CA Final student listening to this podcast then you should check out other CA Final Lectures by Neeraj Sir: https://www.edu91.org/s/store/courses/CA%20Final%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
27/8/20200 minutos, 0 segundos
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6. Audit Procedures and Assertions | Audit Podcast By Neeraj Arora | Episode 6

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 evidence to form a basis for their opinion on financial statements. They are performed in order to test various audit assertions related to a different class of transactions and account balances.Listen to the full podcast to gain clarity on audit procedures and assertions.If you're liking our podcast "Audit By Neeraj", then you will definitely enjoy the detailed course of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're a CA Final student listening to this podcast then you should check out other CA Final Lectures by Neeraj Sir: https://www.edu91.org/s/store/courses/CA%20Final%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
19/8/20200 minutos, 0 segundos
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5. Audit Risk | Very Important | Audit Podcast By Neeraj Arora | Episode 5

Hello guys, in this episode we're going to talk about Audit Risk.Audit risk is the risk that the auditors express an inappropriate audit opinion on financial statements. It is the risk that auditors give an unqualified or clean opinion on the financial statements that contain a material misstatement. This is a very important podcast, this topic looks simple but a lot of students still get confused and do not fully understand this topic.If you're liking our podcast "Audit By Neeraj", then you will definitely enjoy the detailed course of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're a CA Final student listening to this podcast then you should check out other CA Final Lectures by Neeraj Sir: https://www.edu91.org/s/store/courses/CA%20Final%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
16/8/20200 minutos, 0 segundos
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4. The Flow of events in Audit | Audit Podcast By Neeraj Arora Episode 4

Hello everyone, In today's episode, we will learn about the flow of events in an audit. We will also discuss the Important SAs. Tune into the podcast and get a good understanding of the topic: Flow of events in Audit.If you're liking our podcast "Audit By Neeraj", then you will definitely enjoy the detailed course of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're a CA Final student listening to this podcast then you should check out other CA Final Lectures by Neeraj Sir: https://www.edu91.org/s/store/courses/CA%20Final%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
14/8/20200 minutos, 0 segundos
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3. TCWG, Management, Internal Control, Test Checking and Judgement | Audit Podcast By Neeraj Arora Episode 3

Hi Guys, In this episode, we will learn about the responsibilities of Management, Internal Control and other small topics. We will also discuss the importance of these topics.In the audit subject, if your basics are not clear then you will face difficulty in understanding the practical applicability of the important terms and provisions. Please make sure that you're listening to the podcast with full attention so that you not only understand the concept but also retain them for a long period of time.If you're liking our podcast "Audit By Neeraj", then you will definitely enjoy the detailed course of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're a CA Final student listening to this podcast then you should check out other CA Final Lectures by Neeraj Sir: https://www.edu91.org/s/store/courses/CA%20Final%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
13/8/20200 minutos, 0 segundos
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2. Types of Opinion and Meaning of Pervasive | Audit Podcast By Neeraj Arora Episode 2

In this podcast we have discussed, the types of opinion and the meaning of pervasive with respect to the effect of misstatement on financial statements. Dive into the field of the audit with us by subscribing to the podcast. Oh by the way, you can download the episodes also so that you can listen to them whenever you want.If you're liking our podcast "Audit By Neeraj", then you will definitely enjoy the detailed course of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're a CA Final student listening to this podcast then you should check out other CA Final Lectures by Neeraj Sir: https://www.edu91.org/s/store/courses/CA%20Final%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
12/8/20200 minutos, 0 segundos
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1. Audit by Neeraj for CA Inter - Chapter 1 - Episode 1

Audit by Neeraj for CA Inter - Chapter 1 - Episode 1. We will be talking about "Nature, Objective and Scope of Audit. This episode will not only help you revise the topics easily but will also lay a strong foundation for further studies in the audit.If you're liking our podcast "Audit By Neeraj", then you will definitely enjoy the detailed course of CA Intermediate Auditing by Neeraj Arora Sir. We highly recommend you to check out Edu91's CA Intermediate Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit If you're a CA Final student listening to this podcast then you should check out other CA Final Lectures by Neeraj Sir: https://www.edu91.org/s/store/courses/CA%20Final%20Audit If you're interested in taking Audit Practical Training then check out ThinkingBridge - https://www.thinkingbridge.in/s/pages/audit-master-class This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.aforaudit.com
11/8/20200 minutos, 0 segundos