CA Inter, New Course AUDIT

Auditing and Assurance is paper 6 of CA Intermediate and is focused on developing an understanding of the concept of auditing, generally accepted auditing procedures, techniques, and skills. It explains the concepts related to Information Auditing and Quality Assurance. The key highlights of the product are as follows:

• Taught by CA Surbhi Bansal Ma'am
• Duration of 135 to 150 Hours
• 55 Lectures in total
• Full material with MCQs included
• Revisionary Sessions on YouTube and App
• Query resolution by the faculty
• Self-Paced Learning
• Full course coverage
• Access on App and Laptop

Learning Outcomes
This is one of the most important subjects of CA Intermediate as it has wide usage in real life. This subject explains in brief how a particular piece of information should be audited and what shall be your responsibilities as an auditor. The main purpose of this subject is to make the students learn the best auditing and assurance practices.

Main Topics Covered

• Nature, Objective and Scope of Audit
• Audit Strategy, Audit Planning and Audit Programme
• Audit Documentation and Audit Evidence
• Risk Assessment and Internal Control
• Fraud and Responsibilities of the Auditor in this Regard
• Audit in an Automated Environment
• Audit Sampling
• Analytical Procedures
• Audit of Items of Financial Statements
• The Company Audit
• Audit Report
• Audit of Banks
• Audit of Different Types of Entities

How this course is structured?
The structure of this course is simple but conceptual. As we all know, concept clarity is the key to master the subject, and hence, we have divided the core concepts into micro sections easily understandable to all. Each section has briefly been explained in-depth and is presented in a pellucid manner.