Bank Audit Revision | CA Final Audit | CA Shubham Keswani (AIR 8)

[@murlipunase7795]

Bank Audit Special audit considerations in banks due to 1:11 Legal Framework 3:00 Form & Content of FS 3:22 Appointing Authority 5:00 Conducting Audit - Stages 5:59 Special considerations in IT Environment 26:47 Key security control aspects that auditor addresses in computerised bank 31:18 Risk Based Internal Audit 33:59 General ICs 10:44 Cash ICs 12:43 Clearings ICs 14:11 Bill for Collection 16:22 Bill Purchase 18:08 Loans & Advances ICs 19:55 Demand Draft ICs 21:40 Credit Card Operations ICs 22:23 Compliance with CRR & SLR requirements 23:45 Items excluded 25:07 Items included 26:27 Cash 36:21 Balance with RBI 36:44 Money at Call/Short Notice 37:34 Special-purpose Certificates of Investments 38:59 Auditor obtains evidence about following while auditing advances 39:40 Substantive Audit Procedures for Advances 40:45 Recoverability of Advances - Procedures 42:21 Classification & Provision 43:18 A/cs regularized near B/S date 45:24 Drawing Power Calculation 46:50 A/cs with temporary deficiencies 48:33 Limit not reviewed 48:56 Asset Classification Classification 49:14 Govt Guaranteed Advances 49:42 Agricultural Advances 51:45 Restructured Advances 52:53 Upgradation of Advances 55:47 Sale/Purchase of NPAs - Examine 56:15 Stationery 58:28 Non Banking Assest acquired in satisfaction of claim 59:18 Verification of Capital 1:13:51 Basel III accord aims at 1:14:34 Current & saving a/cs - Procedures 1:06:03 Inoperative a/cs 1:07:22 Term Deposit 1:07:52 Deposit in Fo. Currency 1:09:03 Case Study 1:09:55 Borrowing 1:10:49 Bill Payable 1:11:32 For Contingent Liability, Auditor shall obtain Mgt representation that 1:16:19 Contingent Liabilities 1:17:48 Contingent Liabilities - Procedures 1:19:07 Claim not Acknowledgement as debt 1:20:05 Guarantee 1:21:26 Auditor’s Report 1:01:08 Long Form Audit Report (LFAR) 1:01:53 Report on fraud 1:03:21 Reports & certificates 1:04:58 Scope of Concurrent Audit 1:23:05 Cash 1:23:40 Investment 1:24:25 Advances - Procedures 1:25:03 Foreign Exchange - Procedures 1:25:56 Appointment of Concurrent Auditors 1:26:40 Reporting Systems of Concurrent Auditors 1:27:08 RTP MAY23 Q 1:28:34

[@shubz_8532]

From SM 01:07:49

[@snehamm12]

Sir, please add this timeline as chapters time stamp in the video!! 🙏🏻

[@akhileshladdha2596]

For my Reference Part 1 (25 min) 1. Special Audit consideration 1:13 2. Legal framework 2:56 3. Content of appointment letter 3:19 Mcq 4:57 4. Conduct of Audit 5:59 5. Internal controls 10:39 6. SLR / CRR 23:38 Part 2 (10 min) Spl.Cons IT environment 4.1a Importance of IT system in PPFS 26:42 Mcq case based 30:32 4.1b 🔑control aspects in computer bank 31:15 4.2 Risk based Internal audit 34:00 Part 3 (25 min) 7. Verification of Asset Cash, Bal w RBI, Money at call 36:17 Investment 38:54 Advances 39:38 Substanrive Audit Procedure 40:44 Mcq Recoverability of advances 42:20 Provisioning of NPA 43:17 Govt Guaranteed Advances 49:40 Agricultural Advance 51:44 Restructured Advance 52:52 Upgradation of account 55:33 Sale purchase of NPA 56:14 Stationary & Stamps 58:28 NBA acquired in claims 59:16 1:01:03 Part 4 (5+6= 11 min) 9.1 Auditor's report 9.2 LFAR 1:01:55 9.3 Other + Fraud reporting 9.4 Report & certificate 1:04:58 10 Concurrent Audit 1:23:00 1:05:59 Part 5 (17 min) 8.Ill Verification of Liabilities1:05:59 8.I Verification of Capital 1:13:46 8. VI Contingent liability 1:16:10 Thank you sir Best revision lecture

[@shubhamkeswani]

😊👍

[@radhikaagarwal3519]

1:25:38 ecgc -export credit guarantee corporation Dicgc - deposit insurance credit guarantee corporation 1:29:10 - advice

[@Xel2407]

Intro 00:00 Special audit considerations in banks due to 1:11 Legal Framework 3:00 Form & Content of FS 3:22 Appointing Authority 5:00 Conducting Audit - Stages 5:59 General ICs 10:44 Cash ICs 12:43 Clearings ICs 14:11 Bill for Collection 16:22 Bill Purchase 18:08 Loans & Advances ICs 19:55 Demand Draft ICs 21:40 Credit Card Operations ICs 22:23 Compliance with CRR & SLR requirements 23:45 Items excluded 25:07 Items included 26:27 Special considerations in IT Environment 26:47 Key security control aspects that auditor addresses in computerised bank 31:18 Risk Based Internal Audit 33:59 Cash 36:21 Balance with RBI 36:44 Money at Call/Short Notice 37:34 Special-purpose Certificates of Investments 38:59 Auditor obtains evidence about following while auditing advances 39:40 Substantive Audit Procedures for Advances 40:45 Recoverability of Advances - Procedures 42:21 Classification & Provision 43:18 A/cs regularized near B/S date 45:24 Drawing Power Calculation 46:50 A/cs with temporary deficiencies 48:33 Limit not reviewed 48:56 Asset Classification Classification 49:14 Govt Guaranteed Advances 49:42 Agricultural Advances 51:45 Restructured Advances 52:53 Upgradation of Advances 55:47 Sale/Purchase of NPAs - Examine 56:15 Stationery 58:28 Non Banking Assest acquired in satisfaction of claim 59:18 Auditor’s Report 1:01:08 Long Form Audit Report (LFAR) 1:01:53 Report on fraud 1:03:21 Reports & certificates 1:04:58 Current & saving a/cs - Procedures 1:06:03 Inoperative a/cs 1:07:22 Term Deposit 1:07:52 Deposit in Fo. Currency 1:09:03 Case Study 1:09:55 Borrowing 1:10:49 Bill Payable 1:11:32 Verification of Capital 1:13:51 Basel III accord aims at 1:14:34 For Contingent Liability, Auditor shall obtain Mgt representation that 1:16:19 Contingent Liabilities 1:17:48 Contingent Liabilities - Procedures 1:19:07 Claim not Acknowledgement as debt 1:20:05 Guarantee 1:21:26 Scope of Concurrent Audit 1:23:05 Cash 1:23:40 Investment 1:24:25 Advances - Procedures 1:25:03 Foreign Exchange - Procedures 1:25:56 Appointment of Concurrent Auditors 1:26:40 Reporting Systems of Concurrent Auditors 1:27:08 RTP MAY23 Q 1:28:34

[@Triptisharma12]

Sir, Pls bring a Q&A session of Professional Ethics. Aapka revision video already available hai. Since there are so many Questions on PE. The Q&A video will help alot

[@sanjeevsingh247]

In this video, Sir is changing T-shirts more times than ICAI changed the syllabus in last 3 decades.

[@salonipatil483]

😂😂😂😂😂 observation bhai

[@VaibhavGupta-wq3lh]

Sir ne jo regular batch me revisions kraae h day wise, unko merge kia h

[@RushikeshPasalkar-b4n]

1:36 Special Consideration may19-4m 8:11 Understanding nov 16 -4m 10:33 Special congratulations *IN IT ENVIRONMENT* (GD) 11:30 Cash 14:09 Clearings 20:20 Loans and advances 23:42 SLR CRR (MCQ)

[@hemagujar171]

Thank u so much sir ❤

[@antaramuralikrishnan1783]

Thank u so much sir...and more for the meethi baat towards the end😁

[@amritapattanaik220]

thank you sir❤

[@SakshGupta-bz4xz]

26:00 se 36:00 special consideration in it environment

[@173umangmunjal6]

Concurrent Audit 1:23:00

[@ReshabKhandelwal]

Sir, please upload the revision video on due diligence, investigation and forensic audit chapter along with QB It Would be really great, please sir

[@Islamwithtaybah]

1:09:59 crr/slr

[@swadeshbhagat7976]

sir i have may 24 edition of Q.B whether the sequence of priority question will be same or not

[@adityajesel9953]

same doubt, pta lge to btana

[@173umangmunjal6]

Contingent Liabilities 1:16:10

[@rashugupta8656]

SLR/CRR 23:51

[@sahilmore7342]

Thanks na bhai !!

[@World_of_nahhhh]

36:00 Level sabke niklenge was hilarous 😂😂

[@amishagarg3312]

43:00 provisioning of NPA

[@173umangmunjal6]

Bills payable 1:11:30

[@chetnasharma9451]

Thanku sir mza aagya itna bda chapter easy lagne lga

[@Castudent2207]

1:03:00

[@eissm761]

Thnx a lot

[@DimpleRaiVlogs]

Sir jo mcq quiz lete ho uski pdf file bhi de do kyuki ab wale to quizs sare kr liye but starting wale quizs nhi de paye the wo bhi ho jayege hmare

[@prajaktadeshmukh3655]

1:24:10 😂😂

[@shivanisingla5358]

sir please compile the all sa's

[@HAPPYHEERAM]

31:24

[@ethenhunt7320]

❤

[@SakshGupta-bz4xz]

0:10 intro

[@piyushgupta1709]

Sir My attempt will be in May 2027 When should i purchase Classes Becasue i wanted to do Live classes with you?? Mar 2025 Jaldi Ho jayega sir?

[@shubhamkeswani]

Mar’26 batch krlena

[@piyushgupta1709]

@@shubhamkeswani ok sir thank you 👍

[@riyanayak679]

3:02

[@praduymnjoshi194]

22:00 credit card

[@jayleo1972]

🙏🙏

[@ridhuvanzahir6411]

Sir humble request to do in English 😊

[@swordgaming854]

Sir videos bohot fast he

[@Triptisharma12]

Sir, I have watched your old video of Last attempt. Do i need to watch this again???

[@shubhamkeswani]

Usse hogayaa…toh self revise 😊👍

[@srikantgarg8064]

kzbin.info/www/bejne/q2rFephqmLCpeasm12s

[@vidhithakkar7926]

Thank you so much sir🙂

[@MrPkr2302]

Thank you sir

[@nehagoyal0301]

Bank Audit Special audit considerations in banks due to 1:11 Legal Framework 3:00 Form & Content of FS 3:22 Appointing Authority 5:00 Conducting Audit - Stages 5:59 Special considerations in IT Environment 26:47 Key security control aspects that auditor addresses in computerised bank 31:18 Risk Based Internal Audit 33:59 General ICs 10:44 Cash ICs 12:43 Clearings ICs 14:11 Bill for Collection 16:22 Bill Purchase 18:08 Loans & Advances ICs 19:55 Demand Draft ICs 21:40 Credit Card Operations ICs 22:23 Compliance with *CRR & SLR* requirements 23:45 Items excluded 25:07 Items included 26:27 *Special Consideration in IT Env* 26:42 *Verification of assets* Cash 36:17 Balance with RBI 36:44 Money at Call/Short Notice 37:34 Special-purpose Certificates to Investments 38:59 *Advances* Auditor obtains evidence about following while auditing advances 39:40 Substantive Audit Procedures for Advances 40:45 Recoverability of Advances - Procedures 42:21 *Provisioning of NPA* Classification & Provision 43:18 A/cs regularized near B/S date 45:24 Drawing Power Calculation 46:50 A/cs with temporary deficiencies 48:33 Limit not reviewed 48:56 Asset Classification Classification 49:14 Govt Guaranteed Advances 49:42 Agricultural Advances 51:45 Restructured Advances 52:53 Upgradation of Advances 55:47 *Sale/Purchase of NPAs* - Examine 56:15 Stationery 58:28 Non Banking Assest acquired in satisfaction of claim 59:18 Verification of Capital 1:13:51 Basel III accord aims at 1:14:34 *Verification of Liabilities* Current & saving a/cs - Procedures 1:06:03 Inoperative a/cs 1:07:22 Term Deposit 1:07:52 Deposit in Fo. Currency 1:09:03 Case Study 1:09:55 Borrowing 1:10:49 Bill Payable 1:11:32 For Contingent Liability, Auditor shall obtain Mgt representation that 1:16:19 Contingent Liabilities 1:17:48 *Audit Procedures* Contingent Liabilities - Procedures 1:19:07 Claim not Acknowledgement as debt 1:20:05 Guarantee 1:21:26 Auditor’s Report 1:01:08 Long Form Audit Report (LFAR) 1:01:53 Report on fraud 1:03:21 Reports & certificates 1:04:58 *Concurrent Audit* Scope of Concurrent Audit 1:23:05 Cash 1:23:40 Investment 1:24:25 Advances - Procedures 1:25:03 Foreign Exchange - Procedures 1:25:56 Appointment of Concurrent Auditors 1:26:40 Reporting Systems of Concurrent Auditors 1:27:08 RTP MAY23 Q 1:28:34

[@sumeshyadav27]

🙏