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Provisions v/s Reserves
Lesson 5 of 34 • 4 upvotes • 8:14mins
Dhwani Gandhi
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Basic Concepts in Auditing - CA Exams
34 lessons • 4h 33m
1
Introduction
2:35mins
2
Assessing Reliability of Audit Evidence
8:09mins
3
Overview
8:05mins
4
Audit Procedures for Obtaining Audit Evidence
8:02mins
5
Provisions v/s Reserves
8:14mins
6
Concept of Audit Evidence
8:16mins
7
Concept of 'Independence'
8:24mins
8
Concept of True & Fair view
8:07mins
9
Concept of 'Materiality'
8:31mins
10
Methods of Obtaining Audit Evidence -1
8:04mins
11
Methods of.Obtaining Audit Evidence - 2
8:07mins
12
Methods of Obtaining Audit Evidence -3
8:02mins
13
Assertions w.r.t Substantive Procedures -1
8:04mins
14
Assertions w.r.t Substantive Procedures - 2
8:06mins
15
Instructions for client before starting Audit
8:16mins
16
Internal Control System
8:01mins
17
Importance of ICS
8:29mins
18
Inherent Limitations of ICS
8:12mins
19
Internal Control Questionnaire
8:16mins
20
Internal Control Questionnaire - Advantages and Disadvantages
8:11mins
21
Factors for relying on Internal Audit
8:08mins
22
Factors reaponsible for Increase/Decrease in Gross Profit
8:02mins
23
Qualities of an Auditor
8:04mins
24
Examination in Depth
8:06mins
25
Audit Programme - Introduction
8:21mins
26
Audit Programme- Advantages
8:28mins
27
Audit Programme - Disadvantages
8:33mins
28
Audit Programme - Content
8:23mins
29
Control Risk
8:02mins
30
Letter of Weaknesses and Suggestions (LOWS)
8:02mins
31
LOWS - Part 2
8:10mins
32
LOWS- Part 3
8:45mins
33
Surprise Check
8:04mins
34
Summary
8:02mins
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