CA Inter Audit May-24 Guidance
CA Inter Audit Chapter Wise changes
Ch-1 Nature Objectives & Scope of audit
- Many topics added
- ILA changed
Ch-11 Ethics [Professional skepticism + SA 210 + SA 220]
- New topics added in SQC-1 [Independence Policies + EQCR]
Ch-2 Audit Planning
- internal content of audit strategy changed
Ch-3 RAIC
- Materiality added here (concept is same)
- Automated environment (1 pg topic added)
Ch-4 Audit Evidence
SA 500 [Mgt expert --> New topic]
SA 501 [Few topics expanded]
SA 505 [Mgt refusal + Positive confirmation expanded]
SA 510 [NTE of procedures + CAP expanded]
SA 550 [Control & SI definition added & many topics deleted]
SA 530 [Last topic deleted]
SA 520 Analytical Procedures
SA 610 (newly added content)
Ch-5 Audit of items of FS
Ch-6 Audit Doc (Same)
Ch-7 Completion & Review
SA 560 [Facts after date of A/R --> Detail]
SA 570 Same
SA 580 WR [Mgt responsibility + Other WR + Date & Period expanded]
SA 450 (New)
SA 260/265 (new)
Ch-8 Audit Report
SA 700 Series same (just few add in sa 705)
SA 600 same
sa 299 same
CARO 2020 same
Cos Act 2013 [Sec 143(1/3/12 Ltd)
Ch-9 Audit of different entities
Same + Trusts & Society added
Ch-10 Bank Audit [Same + Memorandum A/c + NPA Recovery added]
Do you need classes again?
ü Ask yourself [Comfort in Audit?]
ü Need guidance on following:
Ø Concepts
Ø Learning of key points
CA SHUBHAM KESWANI | WWW.YOUTUBE.COM/@SHUBHAMKESWANI
Ø Go ahead with Audit Batch (just follow class guidance)
4. Our Approach
ü Cover concepts à Learn relevant portions
ü Revise after the class [15-20 mins]
ü Tests with Test check guidance sessions
ü Doubts support
5. Which batch we should take?
ü Regular à concepts + learning (almost all ques) + Practical Insights
ü FT à Less time à Quick coverage of concepts + learning (Selective tricky ques)
6. For all updates:-
Join telegram channel: Clear CA Inter with Shubham Keswani
Remember to pass you just need 40/50s à but with right guidance even 60+ is Possible J
CA SHUBHAM KESWANI | WWW.YOUTUBE.COM/@SHUBHAMKESWANI
