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Audit Strategy, Audit Planning & Audit Programme | Auditing and Ethics | CA Inter Sep 2024 | Audit Chapter 2 CA Inter Sep 2024
In this video, we will discuss Audit Strategy, Audit Planning & Audit Programme all concepts, problem and examples for CA Inter and CA Inter Audit Chapter 2 This video aligns with the new scheme of CA Inter Audit Chapter 2 has been discussed by Chandan Poddar Sir For CA Inter Grooming Education in association with Escholars.
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Topic Covered:
Audit Planning
The audit plan for effective audit
Benefits of planning in the audit of financial statements
Overall audit strategy assistance to auditor
Establishment of audit strategy
Relationship between overall audit strategy and audit plan
Description of the audit plan
Knowledge of client business part 1
Knowledge of client business part 2
Audit Planning- a continuous process
An additional consideration in an initial audit engagement
Overall audit strategy and the audit plan- the auditor responsibility
Changes to planning decisions during the course of the audit
Direction, supervision and review
Audit documentation
Audit programme
Evolving one audit programme not practicable for all businesses
The Assistant engaged - be encouraged to keep an open mind
Periodic review of the audit programme
Constructing an audit programme
Audit programme designed to provide audit evidence
Developing the audit programme
Advantages of the audit programme
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𝐖𝐚𝐭𝐜𝐡 𝐍𝐨𝐰 𝐏𝐥𝐚𝐲𝐥𝐢𝐬𝐭 𝐨𝐟 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐁𝐨𝐭𝐡 𝐆𝐫𝐨𝐮𝐩𝐬 𝐂𝐨𝐦𝐩𝐥𝐞𝐭𝐞 𝐂𝐨𝐮𝐫𝐬𝐞 𝐀𝐬 𝐏𝐞𝐫 𝐈𝐂𝐀𝐈 𝐍𝐞𝐰 𝐒𝐜𝐡𝐞𝐦𝐞 👇
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