CA FINAL AUDIT | SA 800 | CA FINAL AUDIT AMENDMENTS FOR MAY 2025 | AUDIT REVISION MAY 2025 |

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CA FINAL AUDIT | SA 800 | CA FINAL AUDIT AMENDMENTS FOR MAY 2025 | AUDIT REVISION MAY 2025 |
Stay ahead with the latest amendments for CA Final Audit, specifically tailored for May 2025 exams! 🚀 In this video, CA Jyoti Deshwal breaks down all the important changes, providing you with strategic insights and practical tips to ace your preparation. Don't miss out on key updates that could make a difference in your exam! 🔑
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[@Ayush-rr2sd]

28:30 SA 800 also applies when expressing opinion on effectiveness of entity's internal control along with FS prepared with special purpose framework, its mentioned in the annexure of sample audit report given in SA 800 (revised) bare text

[@cajyotideshwal]

Hi you are misinterpreting the note 27 in sample report ...read explanation below ; 1. While doing the audit of SPFS or GPFS , auditor do not express separate opinion on the operating effectiveness of controls . 2. Therefore , in auditor's responsibility section , he writes that - we obtain the understanding of internal control as relevant in circumstances , but not for the purpose of expressing separate opinion on operating effectiveness of controls - that mean auditor sirf utna kaam krta hai as required by SA 315 rellevant for his Audit. 3. This same statement is written in sample report you are referring to . 4. In note 27 - they have written that auditor will modify this statement where auditor is also expressing a sperate opinion on operating effectiveness of control . 5. Because sometimes because of L/R auditor may be required to express a separate opinion on internal control such as we study a section 404 of sarbanes oxley act reference in ch 4 . 6. Conclusion - Note 27 is about the modification of auditor's responsibility statement and not about the applicability of special considerations.

[@Anita-y5x]

Thanks ❤

[@RajinderPal-ip1ke]

Thank you so much mam for this video❤❤

[@srvd6325]

Maa'm Please take up NBFC and Bank audit Revision also

[@adkjgik3151]

Mam please give amendment notes..

[@cajyotideshwal]

Already uploaded on website

[@adkjgik3151]

@cajyotideshwal we are unable to dawonload it..

[@Sunil-n5h]

At the speed of 0.9 you seem a cool lecturer but at 1.0 you are like bullet train and stressed lecturer. It is just difference of.1 times, so can you be my cool lecturer 😊😊❤❤

[@Anita-y5x]

Mujhe mam slow lagte h😂

[@cajyotideshwal]

Keep that in mind:)

[@Sunil-n5h]

@@cajyotideshwal 🙏❤️

[@Sunil-n5h]

@@Anita-y5x 😄😄 mere se audit kaise hoga yrr... Mai kitna slow hu fir😞

[@yogeshkatariya8]

Me 2x par dekhta hu bhai 😂😂