Basics Covered-

• Meaning and Nature of Auditing

• Audit Objective & Opinion

• Misstatement

• Materiality

• Applicable Financial Reporting Framework (AFRF)

• Types of Audit Opinion

• TCWG vs Management

• Preconditions for an Audit

• Internal Control (IC)

• Test Checking & Sampling

• Professional Judgment

• Audit Process & Framework

• Risk of Material Misstatement (ROMM)

• When to Test Internal Control

Stay tuned for more revision sessions to strengthen your CA Final Audit preparation! 🎧🔥

Refer your friends also.

Test your preparation

Regards
Neeraj Arora

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🚀 CA Inter Audit Podcast: Mastering Audit Risk & Risk Assessment! 🎧

In this episode, we dive deep into Chapter 3 – Audit Risk and Risk Assessment for CA Inter Audit exams. 📚

We will discuss SA 315 Identifying and Assessing the Risk of Material Misstatement Through Understanding the Entity and Its Environment.

If you found this podcast insightful, imagine what structured classes can do!

CA Inter Audit Classes

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This discussion will help you build a strong conceptual foundation for exam success. Don't miss out! 🎯

All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

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🚀 CA Inter Audit Podcast: Mastering Audit Risk & Risk Assessment! 🎧

In this episode, we dive deep into Chapter 3 – Audit Risk and Risk Assessment for CA Inter Audit exams. 📚

Gain clarity on:

✅ Meaning of Audit Risk
✅ Components of Risk of Material Misstatement – Inherent Risk, Control Risk & Detection Risk
✅ Elements of Detection Risk & Other Key Insights
✅ Significant Risk & Factors for Judgment in Identifying It
✅ Understanding the Relationship Between Risk of Material Misstatement & Detection Risk

If you found this podcast insightful, imagine what structured classes can do!

CA Inter Audit Classes

CA Inter SM Classes

This discussion will help you build a strong conceptual foundation for exam success. Don't miss out! 🎯

All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

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We’ve released a new podcast on Chapter 11 – Ethics & Terms of Engagement to help you revise on the go! 🎙️ This scoring chapter (10-11 marks in ICAI exams) is crucial, so make sure you go through it carefully.

Watch the Video Podcast

🔊 What’s Covered?
✅ Independence of Auditor
✅ Threats to Independence
✅ Safeguards for Auditors
✅ Guidelines for Applying Safeguards
✅ Exam-Oriented Discussion on Threats to Independence

🎧 Listen now & revise anytime, anywhere!

Complete Podcast

Make sure to listen, revise, and strengthen your understanding of this crucial chapter! 🚀

CA Inter Audit

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All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

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🎙 Welcome to the CA Inter Audit Podcast – Ethics & Terms of Engagement!

In this episode, we discuss key topics from Chapter 11 – Ethics & Terms of Engagement, an important and scoring chapter in ICAI Exams (worth around 10-11 marks).

These podcasts are designed to help you revise on the go—whether you're traveling or taking a walk. However, they are not a substitute for full classes.

CA Inter Audit Classes by Neeraj Arora

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🔹 Topics Covered:
✅ Ethics & Its Importance
✅ Principle-Based vs. Rule-Based Approach
✅ Fundamental Principles of Professional Ethics:

• Integrity

• Objectivity

• Professional Competence & Due Care

• Confidentiality

• Professional Behavior

Make sure to listen, revise, and strengthen your understanding of this crucial chapter! 🚀

CA Inter Audit

CA Final Audit

All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

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🗓 Starting: 20th January 2025

For students targeting May 2025 / September 2025 / January 2026 exams, this batch has everything you need to ace your exams. 💯

🔥 What’s Included?

✅ Practice Tests after every batch
✅ 3 Monthly Tests & 2 Full Syllabus Mock Tests – Detailed evaluation by CAs
✅ Live MCQ Tests every week to sharpen concepts
✅ Daily Practice Papers with submission options to track progress
✅ Hardcopy Notes, Question Bank, and MCQs delivered to your doorstep
✅ Writing Practice Sessions to master answer presentation
✅ Parent-Teacher Interaction Sessions (optional) for valuable feedback
✅ Regular Mentorship Sessions to keep you motivated
✅ Doubt Support for seamless learning
✅ Exciting Cash Prizes for my students 🎉
✅ Revision Videos after every lecture for quick concept brushing
✅ 100% Class Recordings so you never miss a session

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💥 Special Offer

🎁 Use Code: “EXAM2025” for a Flat 10% Discount!

🎉 Secret Combo Deal: Opt for both Audit & SM, and get a 15% combo discount + an extra 10% off with the code!

🎁 Use Code: “EXAM2025” for a Flat 10% Discount!

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See you in the Classes!

Regards
Neeraj Arora❤️

Take advantage of these exclusive benefits offered by us-

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📍1 Free Course: "Time Management and Productivity Club" on SKILL91.

📍 Cash Prizes: ​​​​​​​These cash prizes are purely from EDU91's Side-

​​​​​​​- Score 70 to 79: Prize ₹1100
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📍 iPad Giveaway every month: 1 Lucky Winner wil get an iPad every month till March 2025. This giveaway is exclusively for EDU91 Enrolled Student.

📍MCQs & Case Study Based MCQs: These multiple choice questions will be given in a gamified manner on EDU91 App.

Share this information with all your friends and juniors.

Exclusive Benefits for CA Inter Classes

You can buy CA Inter Costing & FM Classes from 2 more renowned faculties on EDU91- CA Namit Arora Sir & CA Rahul Garg Sir.

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Here is the detailed announcement video:

These benefits are from EDU91’s side. Please get in touch with EDU91 support team in case of any query. Contact Details of Support Team: 9810113555.

All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

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In this podcast, we will be discussing about SA 580 Written Representation.

A written representation is a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence. Written representations in this context do not include financial statements, the assertions therein, or supporting books and records.

Written representations are an important source of audit evidence.

CA Inter Audit

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SA 580- Written representations deals with the auditor's responsibility to obtain written representations from management and, where appropriate, those charged with governance.

Objectives of auditor in accordance with SA 580-

• To obtain Written Representations

• To support other evidence

• To respond appropriately

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Podcast covers more about SA 580 Written Representation -

• From whom Written representations are requested by auditor?

• Written representations about management's responsibilities

• Why Written representations about management responsibilities are necessary?

• Description of management's responsibilities in the Written representations

• Other Written representations

• Additional Written representations about information provided to the auditor

• Written representations about specific assertions

• Date of and Period(s) covered by Written Representations

• Form of Written representations

• Doubt as to the reliability of Written representations

• Requested Written representations not provided

• Disclaimer of opinion in case of non-reliability of Written Representations about management's responsibilities or failure to provide such Written Representations

CA Inter Audit Classes by Neeraj Arora

CA Final Audit Classes by Neeraj Arora

If you are the student of EDU91 for CA Intermediate (till 31st December 2024) then you will get flat 50% off on CA Final Audit Classes.

All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

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How does this work?

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Shift Audit by Neeraj From Promotion or other tabs to your Main Inbox-

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In this podcast, we will be discussing SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance & Management.

SA 265 deals with the auditor’s responsibility to communicate appropriately to TCWG and management deficiencies in IC that the auditor has identified in an audit of FSs.

Objective of auditor as per SA 265

To communicate appropriately to TCWG and management deficiencies in internal control that the auditor has identified during the audit and that, in the auditor’s professional judgment, are of sufficient importance to merit their respective attentions.

To understand the complete SA 265, listen to the podcast.

If you are appearing for the upcoming attempts of ICAI CA Audit Exam then this podcast will definitely be of a great help.

CA Inter Audit

CA Final Audit

If you are the student of EDU91 for CA Intermediate (till 31st December 2024) then you will get flat 50% off on CA Final Audit Classes.

All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

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Shift Audit by Neeraj From Promotion or other tabs to your Main Inbox-

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Watch the complete video

If you or your friends are planning to appear for the CA Inter Audit in September 2024, please share this email with them.

Note for your juniors & friends- CA Inter Audit January 2025 & May 2025 Batches starting from 30th September 2024.

In case of any query, feel free to reach out us on 9810113555 or https://www.edu91.org/s/pages/chat-support .

Best regards,​
Neeraj Arora

As you know, we never spam students with class promotions. Your referral would mean a lot to us.

Regular & Fast Track Batches available for CA Inter Audit September 2024- ​https://www.edu91.org/s/pages/interaudit

Use Code: "EDU91" to get 10% discount. Code is valid till 15th July 2024.
​
​ Features of our CA Inter Audit Classes are-​
​📍 Monthly Tests & Full Mock Tests with Detailed Evaluation
📍 Daily Practice Papers (DPP) after every Class
📍 Revision Videos after every live class
📍 Practice Tests after every Chapter
📍 Live MCQ Tests with Instant Results and Ranks
📍 Doubt Support - Live Doubt Support, Telegram, Community Support (Peer to Peer Learning)
📍 Books & Notes- Coloured Notes (Printed), Question Bank (Printed), MCQs & Case Based MCQs Question Bank (Printed), Class Handwritten Notes (Softcopy), Charts (Softcopy)
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​- Score 70 to 74 - ₹1100
​- Score 75 to 79 - ₹5100
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​- Score 86 to 90 - ₹21000
​- Score 90 to 95 - ₹51000
​- Score 96, 97, 98, 99 or 100 - Get Skoda Slavia (If 2 or more students get any of these marks then a lucky draw will be done). This is applicable only on Auditing subject.
​- Get a Rank - Prize Rs. 5,100 + Prize as mentioned above.Mentorship Sessions

CA Inter Audit

Use Code- EDU91 to get 10% discount. Code is valid till 15th July 2024.

If you or your friends are planning to appear for the CA Inter Audit in September 2024, please share this email with them.

Please NOTE if you've cleared your CA Intermediate with EDU91 then you're eligible for flat 50% off on CA Final Audit & AFM.

In case of any query, feel free to reach out us on 9810113555 or https://www.edu91.org/s/pages/chat-support .

Best regards,​
Neeraj Arora

Aaj raat 830 baje milte hai LIVE. Jahan karenge thodi hasi-mazaak, thode memes, aur bohot saara fun!

📲 Apne memes #caresults ke sath post karo aur hum sab milkar unhe review karenge LIVE session mein.

Post kahan karna hai- https://tr.ee/rkLQ0I6c5J

Guidelines follow karna mat bhulna.

Memes post karna abhi start kar sakte ho. Aajao iss memes fest ka hisa bann kar isko safal banaye.

Aur haan, Best Memes will get the Cash Prize! 💸

Mauj masti miss mat karna! Aaj ki raat ko yaadgaar banate hain! 🎊

Regards
Neeraj Arora

In this podcast, I have discussed the “Concept of Materiality”. Following topics have been discussed in the podcast-

SA 320 deals with the auditor's responsibility to apply the concept of materiality in planning and performing an audit of financial statements.

The concept of materiality is applied by the auditor both in planning and performing the audit, and in evaluating the effect of identified misstatements on the audit and of uncorrected misstatements, if any, on the financial statements and in forming the opinion in the auditor’s report. 

If you are appearing for the upcoming attempts of ICAI CA Intermediate Audit Exam then this podcast will definitely be of a great help.

CA Inter Audit Classes

CA Final Audit Classes

If you are the student of EDU91 for CA Intermediate then you will get flat 50% off on CA Final Audit Classes.

Also, you can get a hands on experience of Auditing with us.

Audit MasterClass

Planning for ACCA? If yes, then we can learn Auditing together.

ACCA Classes

All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

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SA 300- Planning an audit of financial statements deals with the auditor's responsibility to plan an audit of financial statements. It states that objective of the auditor is to plan the audit so that it will be performed in an effective manner.

Planning an audit is necessary to carry out it effectively in a timely manner. Besides ensuring compliance with professional standards, it helps in performing audit engagement effectively.

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Update: CA Final Audit Blended Batch starting from 17th June 2024.

Adequate planning benefits the audit of financial statements in several ways, including the following:-

1. Helping the auditor to devote appropriate attention to important areas of the audit.

2. Helping the auditor identify and resolve potential problems on a timely basis.

3. Helping the auditor properly organize and manage the audit engagement so that it is performed in an effective and efficient manner.

4. Assisting in the selection of engagement team members with appropriate levels of capabilities and competence to respond to anticipated risks, and the proper assignment of work to them.

5. Facilitating the direction and supervision of engagement team members and the review of their work. Assisting, where applicable, in coordination of work done by others such as experts.

Therefore, planning an audit ensures that audit risk is reduced to an acceptable low level. When audit work is adequately and properly planned, it reduces the risk of inappropriate opinion by the auditor.

If you are appearing for the upcoming attempts of ICAI CA Intermediate Audit Exam then this podcast will definitely be of a great help.

CA Inter Audit Classes

CA Final Audit Classes

If you are the student of EDU91 for CA Intermediate then you will get flat 50% off on CA Final Audit Classes.

Also, you can get a hands on experience of Auditing with us.

Audit MasterClass

All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

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How does this work?

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Shift Audit by Neeraj From Promotion or other tabs to your Main Inbox-

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Excited to announce that I am starting a new blended batch for CA Final Audit Students from 17th June 2024.

Here’s what you can look forward to:

📍 Practice tests after every chapter
📍 Mock tests with detailed evaluations
📍 Live MCQ tests
📍 Daily writing practice
📍 Hardcopy notes and question bank
📍 Doubt support
& much more!

Enrol Now!

Special Offer: If you were a student of EDU91 during your CA Intermediate, you can enjoy a flat 50% discount on these classes.

Simply connect with our support team at 9810113555 to claim your discount.

If you have any other question, do let me know in comments or connect with the team.

See you all on 17th June 2024.

Best regards,
Neeraj Arora

In this podcast, I have discussed the “Basics of Auditing”. Following topics have been discussed in the podcast-

• Basic understanding of Internal Control

  • Meaning

  • Examples

  • Why are internal controls carried out?

• Framework to conduct audit

If you are appearing for the upcoming attempts of ICAI CA Intermediate Audit Exam then this podcast will definitely be of a great help.

CA Inter Audit Classes

CA Final Audit Classes

If you are the student of EDU91 for CA Intermediate then you will get flat 50% off on CA Final Audit Classes.

Also, you can get a hands on experience of Auditing with us.

Audit MasterClass

All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

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Shift Audit by Neeraj From Promotion or other tabs to your Main Inbox-

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In this podcast, I have discussed the “Basics of Auditing”. Following topics have been discussed in the podcast-

• Type of Opinion - Clean and Modified Opinion

• Qualified, Adverse and Disclaimer of Opinion

• Meaning of Pervasive

• Meaning of TCWG and Management

• Preconditions for an audit

If you are appearing for the upcoming attempts of ICAI CA Intermediate Audit Exam then this podcast will definitely be of a great help.

CA Inter Audit Classes

CA Final Audit Classes

If you are the student of EDU91 for CA Intermediate then you will get flat 50% off on CA Final Audit Classes.

Also, you can get a hands on experience of Auditing with us.

Audit MasterClass

All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

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How does this work?

1. You subscribe to my write-ups. (No cost at all)

2. Check your email after subscribing.

Shift Audit by Neeraj From Promotion or other tabs to your Main Inbox-

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2. Click and Drag it to your Inbox.

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Also - add auditbyneeraj@substack.com to your contacts in your email account.

In this podcast, I have discussed the “Basics of Auditing”. Following topics have been discussed in the podcast-

• Meaning of Audit⁠

• Objectives of Audit as per SA 200

• Meaning of Misstatement

• Meaning of AFRF

If you are appearing for the upcoming attempts of ICAI CA Intermediate Audit Exam then this podcast will definitely be of a great help.

CA Inter Audit Classes

CA Final Audit Classes

If you are the student of EDU91 for CA Intermediate then you will get flat 50% off on CA Final Audit Classes.

Also, you can get a hands on experience of Auditing with us.

Audit MasterClass

All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

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How does this work?

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Shift Audit by Neeraj From Promotion or other tabs to your Main Inbox-

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In this video, I have discussed everything you need to take care of today for your CA Inter Audit Exam.

Please make sure that you reach your examination center well before time to avoid any chaos or panic. It is really important to stay calm when starting the paper.

Utilize your 15 minutes of reading time in the best possible manner. Make a mental framework of how you are going to proceed in the exam, including which question you will attempt first, etc.

Underline the important keywords.

How to Score 100% Marks in Audit Answers

Attempt the Multiple Choice Questions towards the end to avoid wasting time.

I have discussed all the important things you need to take care of in the exam hall. Watch the video quickly so that you can give your best shot today.

All the best!

See you in CA Final Audit.
Note- If you’re an EDU91 Student, don’t forget to take 50% discount on CA Final Audit.

CA Inter & CA Final Classes

Here are my social media handles-

Twitter: https://twitter.com/neerajarora91

Linkedin: https://www.linkedin.com/in/neerajarora91

Refer your friends.

All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

How does this work?

1. You subscribe to my write-ups. (No cost at all)

2. Check your email after subscribing.

Shift A for Audit From Promotion or other tabs to your Main Inbox

1. Check whether A for Audit is in the promotion tab.

2. Click and Drag it to your Inbox.

3. Click yes on Do this for future Dialog box at the bottom left.

Check the instructions in the picture below.

Also - add aforaudit@substack.com to your contacts in your email account.

Follow these points to score well in CA Inter Audit:

1. Always start a new answer on a fresh page. This gives the examiner a neat and clean paper to check. Feel free to ask for extra sheets if you need them. It's totally okay!

2. Write the question number in the middle of the new page and underline it to make it clear.

3. Try to mention the SA number and the name whenever possible. However, if you are not sure, do not mention it. You can mention the SA number alone if you do not remember the name.

4. Underline the important keywords.

5. Your handwriting does not matter. I know rankers whose handwriting was worse than my personal doctor's. (Sorry for the comparison, but you get my point.)

6. If, by mistake, you wrote something incorrect, simply strike off the words. Don’t try to overwrite them.

7. Make sure your answers to Multiple Choice Questions (MCQs) are super clear. Don't try to confuse the examiner with what you write. No marks will be awarded otherwise.

Wishing you all the very best!

In case you want to see some certified copy answers, check out the video. (You can cover the video in 3.5 minutes if you watch it at 2x speed.)

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NOTE: If you’re an EDU91 Student, then you will get flat 50% off on CA Final Classes.

CA Inter & CA Final Classes

Here are my social media handles-

Twitter: https://twitter.com/neerajarora91

Linkedin: https://www.linkedin.com/in/neerajarora91

Refer your friends.

All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

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