CA Final Audit

CA Final Advanced Auditing and Professional Ethics By D S Rawat

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Table of contents

 

Chapters Subject Content
Chapter: 1 Auditing Standards, Statements And Guidance Notes
Topic: 1.1 Content of Syllabus 
Topic: 1.2 Structure of Auditing Standards 
Topic: 1.3 Standard on Quality Control (SQC-1)
Chapter: 2 Audit Strategy & Documentation
Topic: 2.1 SA 300 Planning an Audit 
Topic: 2.2 SA 210 Agreeing the Terms of Audit Engagements
Topic: 2.3 SA 200 Overall Objectives of the Independent Auditor
Topic: 2.4 SA 315 Identifying and Assessing the Risk of Material Misstatement through Understanding the Entity and its Environment
Chapter: 3 Audit Programme and Planning of Field Work
Topic: 3.1 Formulating an Audit Programme & Field Work-I and SA 220 Quality Control for an Audit of Financial Statements
Topic: 3.2 SA 230 Audit Documentation    
Topic: 3.3 SA 510 Initial Audit Engagements - Opening Balances           
Topic: 3.4 SA 500 Audit Evidence           
Chapter: 4 Special Audit Techniques - I        
Topic: 4.1 SA 520 Analytical Procedures           
Topic: 4.2 SA 530 Audit Sampling
Topic: 4.3 SA 320 Materiality in Planning and Performing an Audit
Topic: 4.4 SA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
Topic: 4.5 SA 330 The Auditor's Responses to Assessed Risks           
Topic: 4.6 SA 505 External Confirmations         
Topic: 4.7 SA 501 Audit Evidence - Specific Considerations for Selected Items      
Topic: 4.8 SA 610 Using the Work of Internal Auditors           
Topic: 4.9 SA 620 Using the Work of an Auditor's Expert     
Chapter: 5 Special Audit Techniques - II       
Topic: 5.1 SA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 
Topic: 5.2 SA 550 Related Parties
Topic: 5.3 SA 560 Subsequent Events  
Topic: 5.4 SA 570 Going Concern      
Topic: 5.5 SA 450 Evaluation of Misstatements Identified During the Audit       
Topic: 5.6 SA 580 Written Representations     
Topic: 5.7 SA 710 Comparative Information - Corresponding Figures and Comparative Financial Statements
Topic: 5.8 SA 402 Audit Considerations Relating to an Entity Using a Service Organisations
Topic: 5.9 SA 250 Auditor's Responsibilities relating to Laws and Regulations in an Audit of Financial Statements
Chapter: 6 AUDIT REPORT
Topic: 6.1 SA 600 Using the Work of Another Auditor           
Topic: 6.2 SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management 
Topic: 6.3 SA 260 Communication with Those Charged with Governance           
Topic: 6.4 SA 700 Forming an Opinion and Reporting on Financial Statements (Revised)  
Topic: 6.5 SA 705 Modifications to the Opinion in the Independent Auditor's Report           
Topic: 6.6 SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
Topic: 6.7 SA 299 Responsibility of Joint Auditors
Topic: 6.8 SA 720 The Auditor's Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements
Chapter: 7 OTHER ENGAGEMENT STANDARDS
Topic: 7.1 Standards on Review Engagements
Topic: 7.2 Standards on Assurance Engagements
Topic: 7.3 Standards on Related Services
Topic: 7.4 Specialised Areas
Chapter: 8 AUDIT UNDER COMPUTERISED INFORMATION SYSTEM (CIS) ENVIRONMENT
Topic: 8.1 Introduction, Scope of CIS Environment & Computerised Assisted Audit Techniques 
Chapter: 9 THE COMPANY AUDIT
Topic: 9.1 Appointment, Duties of Auditors & Companies (Auditor's Report) Order 2015
Topic: 9.2 Schedule II & III of Companies Act, 2013
Chapter: 10 LIABILITIES OF AUDITOR
Topic: 10.1 Liabilities of Auditor
Chapter: 11 AUDIT COMMITTEE AND CORPORATE GOVERNANCE
Topic: 11.1 Audit Committee and Corporate Governance
Chapter: 12 AUDIT OF CONSOLIDATED FINANCIAL STATEMENTS
Topic: 12.1 Audit of Consolidated Financial Statements
Chapter: 13 AUDIT OF BANKS
Topic: 13.1 Audit of Banks
Chapter: 14 AUDIT OF GENERAL INSURANCE COMPANIES 
Topic: 14.1 Audit of General Insurance Companies 
Chapter: 15 AUDIT OF CO-OPERATIVE SOCIETIES
Topic: 15.1 Introduction and Corporative Principles
Topic: 15.2 Special Report to the Registrar
Topic: 15.3 Special Feature of Co-operative Audit & Audit Memos
Topic: 15.4 Multi State Co-operative Societies (Inquiry & Inspection)
Chapter: 16 AUDIT OF NON-BANKING FINANCIAL COMPANIES
Topic: 16.1 Introduction & CICs 
Chapter: 17 AUDIT UNDER FISCAL LAWS 
Topic: 17.1 Introduction 
Topic: 17.2 Audit(s) Under the Income Tax Act, 1961 
Topic: 17.3 Audit Provisions under VAT Law 
Chapter: 18 COST AUDIT
Topic: 18.1 Cost Audit
Chapter: 19 SPECIAL AUDIT ASSIGNMENTS
Topic: 19.1 Audit of Members of Stock Exchanges 
Topic: 19.2 Role of SEBI
Topic: 19.3 Importance of Stock Market
Topic: 19.4 Audit of Mutual Funds
Topic: 19.5 Audit of Depositories
Topic: 19.6 Energy Audit
Topic: 19.7 Environmental Auditing
Topic: 19.8 Audit of Non-Corporate Entities
Chapter: 20 AUDIT OF PUBLIC SECTOR UNDERTAKINGS 
Topic: 20.1 Audit of Public Sector Undertakings 
Chapter: 21 INTERNAL AUDIT, MANAGEMENT AND OPERATIONAL AUDIT
Topic: 21.1 Internal Audit, Management and Operational Audit 
Chapter: 22 INVESTIGATION AND DUE DILIGENCE 
Topic: 22.1 Investigation and Due Diligence
Chapter: 23 PEER REVIEW
Topic: 23.1 Peer Review
Chapter: 24 PROFESSIONAL ETHICS
Topic: 24.1 Introduction           
Topic: 24.2 Objectives
Topic: 24.3 Fundamental Principles           
Topic: 24.4 The Chartered Accountants Act, 1949           
Topic: 24.5 Schedules           
Topic: 24.6 Council Guidelines           
Topic: 24.7 Maintenance of Branch Offices           

 

About faculty of CA Final Advanced Auditing and Professional Ethics By D S Rawat

D. S. Rawat
Financial Reporting & Advanced Auditing and Professional Ethics CA D. S. Rawat has a teaching experience of over 30 years. He is also a visiting faculty to ICAI.

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