Paper 6 :

Auditing and Assurance

Auditing and Assurance

01   Nature of Auditing


4 Lectures                Know More

02   Basic Concepts in Auditing


Lectures                Know More

03   Preparation for an Audit


 2  Lectures                Know More

04  Internal Control


5 Lectures                Know More

05  Vouching Control


3 Lectures                Know More

06   Verification of Assets and Liabilities


Lectures                Know More

07  The Company Audit – I


9 Lectures                Know More

08  The Company Audit – II


2 Lectures            Know More

09  Special Audits


8 Lectures                Know More

10   Standard on Auditing


12  Lectures                Know More

11  MCQ – IPCC


Lectures                Know More

12   SA & Life


 2 Lectures                Know More

13  Amendments for May 2021 Exams


3 Lectures               Know More

About Auditing and Assurance


Chartered Accountants are popularly known as “Auditors”. Auditing in simple words means the process of verification. Auditing is one of the areas where authority is given exclusively for Chartered Accountants. This subject provides insights to the basic concepts of auditing that must be followed in practical scenarios. “Auditing is a melting pot of all other subjects may it be accounting, Law, taxation or even EIS ”.This paper enables you to understand about key areas in auditing such as various types of audit opinion, audit report format, obligations required under various laws, etc. An auditor ought to have expert knowledge of the subject and hence this paper is set as a foundation for practical training & CA Final.

The topics covered in Auditing & Assurance at CA Intermediate Level 

  • Nature, Objective & Scope of Audit, Audit strategy, Planning and Programme
  • Audit Documentation & Evidence
  • Risk Assessment and Internal control
  • Fraud and Responsibilities of Auditor in this regard
  • Audit sampling, procedures, Analytical procedures
  • Audit of items of financial statements (Vouching & verification)
  • Company Audit & Audit report
  • Audit of Banks and different types of entities

The best approach to study Auditing & Assurance

  • It is a common misconception that Auditing & Assurance is a theory paper; indeed, it is the most practical oriented paper in the CA course
  • While answering any question, think with an open-mind, do not limit the answers to auditing text books. Relate it to knowledge gained in other subjects, link it and write all the relevant points
  • Write hand-written notes. This has 2 advantages: (i) You analyse while you write and (ii) They are your last-minute savior
  • Try using the same language of standards as used in the books
  • Start speaking in Auditing language! 
  • Do not quote incorrect SA numbers or wrong sections

Learn on the go!

Credit system allows you to plan your learning smartly and with flexibility. Watch the video to find out more about how the credit system works, and how you can leverage this for your success.

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