CA Inter Audit Ch. 11 Ethics and Terms of Audit Engagements | ICAI Module | May 25/ Sept 25/ Jan 26

[@17.anushkatiwari72]

Completion of each topic line by line.. timestamps for each topic.. and inclusion of every module question... Now this is perfection ❤ Thank you so much sir. ❤

[@CAKrupenYHathi]

Glad that it is helpful! Thanks for suck appreciation 😌

[@AnimeshortsYouTube]

22:33 revision to 24:05 Integrity:straight forwardness Honest Truthfulness Fairdealing Auditor should not support information which could be misleading due to omission, negligence of accountant (main motive is not misleading the intent user) Objectivity 22:53 OUR OBJECT Should not be compromised due to baised, undue influence and conflict of interest. 23:00professional competence and due care Auditor should be professional competent and has the knowledge in accordance with standard He should act diligently and work should be done in effective timely manner, 23:15 confidential :confidential information should not be disclose by auditor to anyone Unless it is required by law, permitted by law, permitted by employer/client of company, necessary to disclose if professional body need that information 23:45 professional behavior Law regulations ko avoid nhi karna Aur degrace nhi krna profession ko

[@CAKrupenYHathi]

Good! Keep working hard!

[@AnimeshortsYouTube]

​@@CAKrupenYHathi thank u sir 🙏😢 😭🥺u are God to me now.... , meine yeh may attempt skip karne ka soch lia tha kyuki meri dadi 2 mahine se hospitalised thi......icu mein . . Mein pura din raat hospital mein unka care, billing karta tha... Tension ki wajah se padhai nhi kr paya...... Mere coaching mein unn 2 months mein pura syllabus kra dia backup bhi nhi dia..... 😢😢 Ghar walo se audit lectures ki fees ke bhi paise nhi mang skta already bahut kharcha ho gya tha ..... Depressed ho gya tha Again thank u sir🥺🙏 ..... Pass honga yah fir fail dekha jayega lekin apki help ki wajah se todi himmat ho rhi hai 🙏

[@CAKrupenYHathi]

@@AnimeshortsKZbin sab kuch acchha hoga! Mehnat karta rehna... all the best 👍🏻

[@Jayguptaweird]

Bro i will share with u PW. ​@@AnimeshortsKZbin

[@basirkhan1228]

Thanks u so much❤ full lecture upload kr dijiy sir ji

[@_KARAN_2010]

Thank you so much sir ...really all this audit lectures I watched uploded by you...these all videos are superior and excellent than paid coching class...may light of the lord shine upon you and grean you so much happiness in your life and on your family...🙏🏻🙏🏻🙏🏻🕉️☪️✝️✡️🔯🕎

[@CAKrupenYHathi]

Thanks! Glad that it is helpful to you!

[@_KARAN_2010]

15:10 whatever you explained its easy to understand and we sure we will retain all your words in over long term memory..so that we can write audit paper with your support 🙏🏻🙏🏻🙏🏻

[@CAKrupenYHathi]

All the best

[@Jayguptaweird]

This is the first video which lead my audit syllabus to u , sir. ❤ The way u taught totally different

[@CAKrupenYHathi]

Glad that it is helpful to you! Keep watching and learning!

[@studyguide6429]

same bro its my 1st

[@shwetasuryawanshi2]

Thank you so much sir for this amazing lecture..! 😊❤ Your all lectures are fantastic.

[@CAKrupenYHathi]

Most welcome 😊 Keep watching and learning!

[@shwetasuryawanshi2]

@CAKrupenYHathi Yes sir..! ☺️

[@ronitasingh4252]

Thank You so much Sir...The lectures are amazing and very helpful.. May God bless you with all of his grace.

[@CAKrupenYHathi]

So nice of you!! Welcome!

[@FutureCA906]

Thanku so much sir ❤.... I was trying to find any teacher on YT who explains audit through icai module... In less time ..... And thankfully I got your channel. Studying audit from you for the first time and able to understand all of it ❤ 😌

[@CAKrupenYHathi]

Glad to hear that videos are helpful to you! Keep watching and learning! All the best for exam

[@aryapratishtha]

these videos are really helpful... n sir please aap jaldi se saare chapters cover krwa dijiye....

[@CAKrupenYHathi]

Glad that it is helpful to you! Trying to upload it earliest. Keep watching and learning. Thanks.

[@komaldeepkaur3618]

Case study me visibly associated with new services and IT services me diff kya hai Mtlb dono me alag alag threat kyu lgege??

[@CAKrupenYHathi]

In case study, it is mentioned that client has requested auditor to 'visibly associated in marketing blitz' for new 'weather' services. Marketing blitz means marketing campaign. To client aisa chahte hai ki uss campaign main auditor ko bhi participate karna hai aur iss tarike se involve hona hai jisse third party ko aisa lage ki auditor supports client's new services of 'weather-forecasting' like support posters main auditor ka bhi name ya photos ya phir auditor social media vagera pe advertise kar raha hai about client's new services. So, in this case there is advocacy threat to independence - yahan par third party ko aisa lagega ki auditor client ko represent kar rahe hai to phir vo client se independent nai honge matlab ki yahan par Independence in Appearance breach ho raha hai! Further, auditor is offered IT services, yahan par self-review threat aayega kyuki agar auditor IT service provide karega aur baad main vahi IT system audit ke purview main aayegi matlab ki jo system auditor provide karega vahi unko check bhi karna hoga ki IT system ki vajah se kahi material misstatement to nahi hai in FS to vahan self-review threat ho skata hai. IT system main agar fault hoga to shayad auditor na bataye aisa ho sakata hai! Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks.

[@komaldeepkaur3618]

Thankyou sir 🙏

[@commercenotesmantra3980]

sir audit me bahut dar lag raha hai yaad kese kare ... aapki vedios ke parallel or once complete watching vedio and then learn after one vedio any tips for audit ?

[@CAKrupenYHathi]

Along with videos or during learning time, you may write down key words/ key points very roughly to remember them! For more tips, you may refer following video: kzbin.info/www/bejne/qXvUfquwpJ6XjdE Hope it will be helpful to you!

[@studyguide6429]

01:19:10 sir E points smjh nhi aaya differ waali isme form and content kya h plz time mile to bta dijiyega

[@CAKrupenYHathi]

In the engagement letter, expected Form and Content of Audit Report is prescribed which is generally based on SA or other applicable Law and regulations. However, there are chances that it may differ as engagement letter is issued before commencing the audit and audit report is issued at the time of completion. So, ek statement add kiya jata hai ki yeh expected form and content of report hai vo change bhi ho sakte hai! Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks.

[@studyguide6429]

@@CAKrupenYHathi got it now thank u sirji

[@soulfulragas302]

Really useful in my preparation sir. I want to thank you from the bottom of my heart for this playlist. Gonna remember you for this sir Thanks a lot, sir Literally a saviour! _/\_ Acharya devo bhava

[@CAKrupenYHathi]

Glad to know that these videos are helpful to you! Thanks for such kind words! Keep watching and learning!

[@NWO_108]

u r underrateed sir.........hats off

[@CAKrupenYHathi]

Thanks! Share with your friends and keep watching and learning!

[@mohit_jn_kala]

thank you sir 😍

[@CAKrupenYHathi]

Gald that it is helpful to you! Keep watching and learning Thanks

[@akshaysonkar5587]

Thank you sir ji

[@arunjadhav5472]

Thanks a lot sir I subscribed your channel waiting for remaining sessions

[@CAKrupenYHathi]

Thanks and welcome! Keep watching

[@pallavtiwari732]

sir objectivity ke topic m jo relationship or circumtancs vali line h usme relationship m konsi family vali relationship ki bat kar hai ya friends aur classmates bhi cover hoge batae

[@CAKrupenYHathi]

Ethics do tarike so implement karvaye jaate hai, (i) By Law or Regualtion and (ii) By principles. If any act, under which Auditor is going to be appointed, mentions who are relatives and relatives ka audit nahi kar sakte, to vo ethics by rules, law, regulation hai jo compulsory hai kyuki vahan par Law khud aisa maante hai ki shayad objectivity compromise hogi, kyuki relatives influence kar sakte hai! Aab friends aur jaan pehchanvale, generally, koi bhi relatives ki definition main fall nai hote, iss liye uss case main auditor ko dekhna hoga ki kya vo person, jo friend hai ya dur ka rishtedar hai, vo influence kar sakta hai ya nahi, best friend hoga to kar sakta hai, par saare friends nai kar sakte, saari circumstances main influence nai kar sakte, aise cases main auditor ko khud dekhna hoga ki vo objectively work kar paayenge ya nahi, yahan par principle based ethics aa jaayega, it is subjective! Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks,

[@pallavtiwari732]

@@CAKrupenYHathi 100 percent clear thanks for such a speedy reply..

[@adityaRajkhandelwal-wr4mi]

sir example of engagemnent letter yaad karna important hai kya its topic no.10 in page no.11.17

[@CAKrupenYHathi]

Nahi, bilkul nahi, vo sirf samajne ke liye hi hai!

[@subhash7172]

Thank you sir ❤😊

[@sreeparvathi9773]

Sir ..is there any order for watching this audit playlist ..since I m newly starting auditing...I firstly saw nature and scope of audit and after that I saw this chapter...(do I need to follow the playlist order or chapter number order)...(asking this bcz topics are interrelated) ..

[@CAKrupenYHathi]

Follow this playlist sequence to watch these videos, it will help to understand the concepts as process, even I have taught considering this playlist sequence only. I have taught in sequence - Ch. 1, 11, 4, 6, 2, 3, 7, 5, 8, 10 and 9.

[@sreeparvathi9773]

@@CAKrupenYHathi ok sir ...thank u for replying

[@08-shubhamdeorukhkar31]

Sir i have doubts in advocacy threats pg 11.10 and professional competence and due care and professional behavior pg 11.7

[@08-shubhamdeorukhkar31]

Sir reply?

[@CAKrupenYHathi]

Sorry for late reply! Can you please let me know your doubt? Or I need to explain all these concept to you?

[@pbsgamer999]

thankuu sir🥰🥲

[@CAKrupenYHathi]

Welcome!

[@dhanashrishinde9982]

Thanks sir your lecture are really helpful ❤😊

[@CAKrupenYHathi]

Glad to hear that

[@shivakumar-p9b5n]

thank you so much sir❣

[@CAKrupenYHathi]

Welcome!

[@jayjuneja]

thank u soo much sir 😊best teacher

[@CAKrupenYHathi]

Glad that it is helpful to you!

[@payalkumarijha9237]

Sir aapke jo ye playlist hain , ye line se jana hain kya chapters ? Please reply

[@CAKrupenYHathi]

Yes, you should follow that sequence to get proper understanding of the concept

[@payalkumarijha9237]

Okay sir

[@studyguide6429]

sir ek company ki previous yrs ki balance sheet me assets dikh rhi and current year me nhi dikh rhi h mera mtlb sale kr diya aur show nhi kiya mgt ne to yaha pr PROFESSIONAL SKEPTICISM apply hoga ???

[@CAKrupenYHathi]

Vo difference automatically dikh jaayegi to vahan par to auditor hai vo relevant audit procedures perform karenge hi. Par agar sale of assets ke evidences proper nai hai ya uss disposal ki approval barabar nai hai to vahan par professional skepticism aani chahiye ki yeh kyu available nai hai. Hope your doubt is clarified. Feel free to reach out for more clarifications! Thanks.

[@studyguide6429]

@@CAKrupenYHathi okh sir got it thank u

[@onlyforknowledge7394]

Sir muje ek doubt hai Regarding SA 210.... Audit to finance statements ban jaane ke baad hota hai, To fir auditor engagement letter me AFRF ko kyu identify karta hai???

[@CAKrupenYHathi]

Audit completion FS ban jaane ke baad hota hai, but engagement letter to Audit start karne se pehle banate hai and you may have studied Companies Act, 2013, where it is necessary to appoint auditor in the AGM for current year or for next FY. So for eg, for FY 24-25, auditor is appointed by Sept, 24, so FRF needs to be stipulated in engagement letter. Feel free to reach out for more clarifications! Thanks

[@onlyforknowledge7394]

​​@@CAKrupenYHathi ખુબ ખુબ આભાર sir, doubt clear થઈ ગયો.....

[@studyguide6429]

sir may you please give some examples for intimidation threats 48:00

[@CAKrupenYHathi]

Examples are mentioned there only, refer following: 1. Threat of replacement over disagreements with the application of accounting principles, or 2. pressure to disproportionately reduce work in response to reduced audit fees or 3. Being threatened with litigation Hope these are enough! Feel free to reach out for more clarifications! Thanks.

[@divjotsingh9020]

Thank u sir 😊

[@CAKrupenYHathi]

Welcome

[@jobyjohn775]

Thank you sir

[@CAKrupenYHathi]

Welcome

[@Sahilpal725]

Safe guarding asset kaise work krta hai ye sir explaine kar dijiye

[@CAKrupenYHathi]

Installation of camera at stores or appointment of security are an example of safeguarding of asset (in examples Inventory) from unauthorized access, use etc. Password on system to prevent from unauthorised data access are also considered here as they are also an asset! Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks.

[@Kismis6360]

Thankyou❤

[@CAKrupenYHathi]

You are most welcome 😊

[@suhanishah2942]

thank you sir

[@kajalthakur39]

Sir can i refer this for may 25

[@CAKrupenYHathi]

Yes definitely! It is relevant and complete for May-25 attempt! All the best

[@Jinx-zp2ve]

thankyou sir

[@Shalusingh_101]

Tysmmmmmm sir🥹💗 I was so scared for audit ..even I don't have guds to start Audit Now i am gaining confidence💗 Sukriyaaaaaaaaa🤌🏻🤍

[@CAKrupenYHathi]

Welcome!! So kind of you! Keep watching and learning!

[@tanyasinghal04]

2:39:55 2:41:10 2:43:15

[@kumariaastha6220]

By when all the chapters will be uploaded ???

[@CAKrupenYHathi]

By March, 2024 end. Keep watching and learning.

[@studyguide6429]

01:46:35 sir yaha independence means auditor ??

[@CAKrupenYHathi]

Independence of Auditor as well as independence of any other engagement team members. Hope your doubt is clarified. Feel free to reach out for more clarifications! Thanks.

[@aashuaggarwal6128]

Sir chapter 8 bhi upload kr do Aapka padhane ka tarika bohot badhiya hai

[@CAKrupenYHathi]

Glad that it is helpful to you. Within 2-3 days, I'll start uploading Ch. 8 videos. CARO, 2020 of the Ch. 8 will be covered with Ch.5 and 1st part of Ch.5 is already uploaded in which applicability of CARO, 2020 is discussed. You may refer it: kzbin.info/www/bejne/fIi9dWOkg9Sta8U Thanks for your patience!

[@aashuaggarwal6128]

@@CAKrupenYHathi Thankyou so much sir

[@CAKrupenYHathi]

Ch. 8 Part 1 is uploaded, you may check it now: kzbin.info/www/bejne/aaO2ZoCdlp6DbqM Thanks for your patience.

[@aashuaggarwal6128]

@@CAKrupenYHathi Thankyou sir Sir aapke classes ek dum badhiya hoti hai

[@ankitjha2933]

Osm video

[@CAKrupenYHathi]

Thank you so much!!

[@Abhishekpabg]

Sir notes ni hai description mein

[@CAKrupenYHathi]

Link of notes is given in the description. No need to worry, if you couldn't find it. Here it is : drive.google.com/file/d/1qmwjcTHEze-rSN-PpLUkQv7Pfqokr72T/view?usp=drive_link Hope it will be helpful to you! Feel free to reach out for any confusion! Thanks.

[@Abhishekpabg]

@CAKrupenYHathi kya inn notes ko pdhke pass ho jayenge ya book bhii pdni pdegi

[@CAKrupenYHathi]

This notes are prepared using ICAI Module only, language in the notes are not compromised, so one can use it. However, it is always advisable to read once from ICAI Module. If you have attempt in Jan-25 then you may go with only notes due to lack of sufficient time. If you have attempt in May-25 or then, you may read module as well, even if you watch my video lectures then module reading would be done, so no need to do it again if you feel comfortable and then read/ learn from notes only, it would be sufficient. Feel free to reach out for more clarifications! Thanks.

[@TRGClips]

Sir does this cover questions?

[@CAKrupenYHathi]

Yes ICAI MCQs and Correct/ Incorrect are covered, and there is no any different Theoretical question, other than main of text of chapter, so those are not required to discuss specifically!

[@MerryManticore-dr5kb]

More understanding than paid lecs

[@CAKrupenYHathi]

Glad that it is helpful to you!

[@visheshswami4691]

Sir correct incorrect too ana band ho gye na ab?

[@CAKrupenYHathi]

Haa, aab correct/ incorrect exams main nahi aayenge!

[@visheshswami4691]

@@CAKrupenYHathi Sir audit mai exemption thodi aa sakti hai . ?

[@CAKrupenYHathi]

@@visheshswami4691 Matlab?

[@visheshswami4691]

@@CAKrupenYHathi 60+

[@CAKrupenYHathi]

@@visheshswami4691 60+ bhi aa sakte hai, kyu nai aa sakte?! Achhe se mehnat kare to aate hai, aaye bhi hai!

[@VickyVerma-lf3wz]

Thank you sir ch 8 ka lecture bhi upload kr dijiye

[@CAKrupenYHathi]

Glad that it is helpful to you! Next I am going to upload Ch. 5 along with CARO, 2020 of Ch. 8 and then Full Ch.8 as it would be the proper sequence of teaching the concepts from my point of view. So, stay tuned. Thanks for your patience.

[@CAKrupenYHathi]

Video related to applicability of CARO, 2020 is uploaded along with Ch. 5, if you want to check out: kzbin.info/www/bejne/fIi9dWOkg9Sta8U

[@CAKrupenYHathi]

Ch. 8 Part 1 is uploaded, check it out now: kzbin.info/www/bejne/qHyrgXijhbWWkJY Thanks for your patience.

[@nealcaffery5097]

Sir baaki chapters aayenge ??

[@CAKrupenYHathi]

Yes, already 3 concept wise videos of Ch. 4 are uploaded. Keep watching and learning!

[@SavyaSah]

Sir SM k v upload kar dijiye plizz ❤❤

[@CAKrupenYHathi]

Abhi to koi plan nai hai Strategic Management ke videos upload karne ka

[@CAKrupenYHathi]

You will find some good faculty over internet

[@SavyaSah]

@@CAKrupenYHathi Nahi sir Aapka h chahiye

[@CAKrupenYHathi]

​@@SavyaSah As of now I don't have any plan, hope you will understand this!

[@SavyaSah]

@@CAKrupenYHathi To sir badme h😥😥

[@anshukumaripandey569]

Sir please upload ch-9 & 10

[@CAKrupenYHathi]

Soon they will be uploaded. Stay tuned.

[@CAKrupenYHathi]

Part 1 of Ch. 10 - Bank Audit is uploaded, you may check it out now: kzbin.info/www/bejne/pavVkICPjdqpqdk

[@CAKrupenYHathi]

Full Ch. 10 is uploaded: kzbin.info/www/bejne/ppKomIeeob6UjaM And also Ch. 9 Part 1 is uploaded, check it out now: kzbin.info/www/bejne/hmrUdqeZgqeJqac Thanks for your patience.

[@RohitSaw-h8j]

Sir plzz give ya upload all the chapters of auditing and ethics ca inter audit plzz sir plzz 😅😎😆😊🤣

[@CAKrupenYHathi]

All the chapters are already uploaded!

[@RohitSaw-h8j]

@@CAKrupenYHathi sorry sir I am missing to see all the chapters and thanku so much sir for better explaination sir 😆😂😎🤣😜😊

[@suhanishah2942]

best teacher😊

[@CAKrupenYHathi]

Thanks 🤩

[@parthkumbhani1105]

In this lectures till 1.30 minutes all topics are well explained but after all points are evaporated 😂 i can't understand each points logically sir you have made distress. I have not completed this chapter and revising before the exam in last month

[@CAKrupenYHathi]

I didn't get your issue! Do you have problem with the explanation or unable to remember??

[@parthkumbhani1105]

@@CAKrupenYHathi unable to understand in lectures after 1.30 hrs all points.

[@CAKrupenYHathi]

SQC 1 and SA 220 seem little difficult sometimes, so try to watch the video again with fresh mind, it is not that much difficult, even I'll upload revision video, mostly by today, it would also be helpful! And if you find it difficult even after watching it again, try to read the chapter on your own, otherwise you can skip it, if you have completed substantial proportion of Audit otherwise. Hope it would be helpful to you!

[@parthkumbhani1105]

@@CAKrupenYHathi definitely sir i will try thank you

[@Shalusingh_101]

Bro it's your problem....well explained ❤ Tysmmmmmm sir 🥹💗 I am completing the whole audit from here...❤

[@nikitapandit8583]

Thank you So much sir ❤

[@CAKrupenYHathi]

Most welcome