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CA Intermediate ‼️‼️ Free Important questions list Thanks 😊 ✅ (Non Promotional channel) Admin :- Nikhil Yadav and Mansi Bhanushali and Gem bro , Shivam Yadav
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Sabhi kia karo 😊🔥 jitna passing percentage ata hai utna to like karte ho 😂
🔥 Important topics for 5-8 marks in Audit 💯
Chapter 1 ( must focus )
👉 Defination of audit and it's objectives
👉 Scope of audit :- What it does not include
👉 Inherent limitations
👉 Topic number 10 to 12 ( check for MCQ purpose)
👉 Qualites of auditor
Must check these topics ( Refer Deepika Rathi mam revision lecture on this topic )
🚨 GOOD NEWS FOR GROUP 1 STUDENTS 🚨
https://youtube.com/shorts/ctgO1GMR2XM?si=zpRRIqeOWZfd256M
CHECK THIS ANNOUNCEMENT 🚨⚠️
Genuine review for faculty of costing ...
I am referring to the Pranav Popat lecture on Ultimate CA YouTube channel...
Benefit:- Concept clarity + it's easy to solve all icai module questions in just 2-3 or you can say you can revise the full chapter with questions in just 2-3 hours per lecture
👉 For MCQ portion of costing Refer Faculty CA Aman Agarwal sir and Ca Nitin guru sir
Follow this sequence
👉 First complete Icai study material questions
👉 Recent MTP/RTP
👉 Must check MCQ question given after completion of chap
Must focus on these chapters in costing
DAY 1
👉Cost sheet
👉 Marginal costing
Day2
👉 Process costing
👉 Joint product/by product
Day 3
👉 Unit /batch / job costing
👉 Standard costing
Then focus on these 2 chapter
👉 Material Costing
👉 Employee costing
Day 5
👉Overhead costing
👉 Abc costing
Day 6
Cost accounting system
Budgetory controls
CA INTERENDIATE - IMPORTANT QUESTIONS LISTS
AUDITING AND ETHICS
[MODULE - I]
• NATURE, OBJECTIVE AND SCOPE OF AUDIT
- Objective of an Audit
- Scope of Audit
- Benefits of Audit
- Qualities of Auditor
- Engagement and Quality Control Standards
• AUDIT STRATEGY, AUDIT PLANNING AND AUDIT PROGRAMME
- Benefit of Audit Planning
- Audit planning – A Continuous Process
- Overall Audit Strategy – Assistance to Auditor
- Benefits of Audit Strategy
- Documenting the Audit plan
- Construction of Audit Programme
- Advantages & disadvantages of Audit Programme
• RISK ASSESSMENT AND INTERNAL CCONTROL
- Benchmarks in Materiality
- Objective of SA 330
- Audit Risk
- Limitation of Internal Control
- Components of Internal Control
- What is included in Risk Assessment Procedures?
- SA 330 - Nature & Extent Test of Controls
- SA 320 – Materiality in Planning & performing an Audit
- Key features of an automated environment
- Impact of IT related risks
- General IT controls vs Applications controls
- Testing methods in an automated environment
• AUDIT EVIDENCE
- SA 500 – Audit Evidence
Sufficient and Appropriateness of Audit Evidence
Reliability
Audit Procedures for Obtaining Audit Evidence
Matters Affecting Nature, Time & Evidence
- SA 501 – Audit Evidence – Specific Considerations for Selected Items
Matters relevant in Planning Attendance at Physical Inventory Counting
Inventory under custody of 3rd Party
Segment Information
- SA 505 – External Confirmation
Designing Confirmation Requests
Management’s refusal to Allow the auditor to send a confirmation request
Positive Confirmation requests
- SA 510 – Initial Audit Engagements – Opening balances
Audit procedures regarding opening balances
Nature and Extent of Audit Procedures
- SA 530 – Audit Sampling
Advantages of Statistical may be summarized as follows
Stratification and Value-weighted selection
Factors affecting sample size for Test of controls and Test of documents
Sample selections methods
- SA 550 – Related Parties
Meaning of Control and significant influence in reference to related party
How can an audit verify the existence of related party relationships and transactions?
- SA 520 - Analytical Procedures
Factors to be considered for Substantive Audit Procedures
Techniques available as Substantive Audit Procedures
Investigating results of analytical procedures
- SA 610 internal Controls
External Auditor’s responsibility for the Auditor
Objectives of the External Auditor, where the entity has an internal audit function
Circumstances in which External Auditor shall plan to use less of work of Internal Audit function and perform more work directly.
• AUDIT OF ITEMS OF FINANCIAL PROGRAMME
- Balance sheet captions
Share Capital and Reserves & Surplus
Borrowings
Inventories
PPE
Cash & Cash equivalents
Trade payables and Other Current Liabilities
- Profit and Loss captions
Other income
Employee benefits expenses
Depreciation and Amortization
• AUDIT DOUMENTATION
- Purpose of Audit Documentation
- Factors affecting Form, Content & Extent of Documentation
- Completion Memorandum or Audit Documentation Summary
This is most important topic of GST
https://www.youtube.com/live/BYjFR0rX--k?si=ZhP7ZfDNavCNnMEo
If we hit 8k 🧑🎓 Subscriber then we will share Gst important questions list 🎯🌄
⚠️ Soon I'm going to share a list of GST Important Topics 🔥
https://youtube.com/shorts/Ln8knyWLlu4?si=NmM3QVN43fko8NA6
🎯 E-way bill
👉 Validity of E way bill
👉 Check this topic fully ✅
Very important for exam points of view
MCQ purpose
🎯 GST ( ITC )
Focus more on these topics
🎯Block credit 17(5)
🎯 Rule 86(A)
🎯Rule 86(B) and it's exception
🧑🎓 Motivational Video
https://youtube.com/shorts/KBtzfJURTFk?si=w_z_DxwFnLLzJdwK
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⚠️ Support till examination 🥳
✅ TDS PART FOR MCQ 🔥
HOPE FOR 1-2 MARKS 🧑🎓
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👆 GO AND CHECK ( 1 MIN )
