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PODCAST

🎙️ Audit by Neeraj

This podcast will help you in learning and revising audit concepts

This podcast is dedicated for Audit Discussions. I will be explaining important concepts of Audit and will also try to invite Industry Experts so that the listeners can not only get theoretical knowledge but can also have practical view of the Audit subject. www.aforaudit.com

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All Episodes

28:55

CA Inter Audit Chapter-1 Class 1 & 2

🎙️ Audit by Neeraj ·

2025/07/29

In this podcast, we will revise Few topics of Chapter-1.Basics Covered-* Meaning and Nature of Auditing* Audit Objective & Opinion* Misstatement* Materiality* Applicable Financial Reporting Framework (AFRF)* Types of Audit Opinion* TCWG vs Management* Preconditions for an Audit* Internal Control (IC)* Test Checking & Sampling* Professional Judgment* Audit Process & Framework* Risk of Material Misstatement (ROMM)* When to Test Internal ControlStay tuned for more revision sessions to strengthen your

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23:25

CA Inter Audit Chapter-3 Audit Risk & Risk Assessment...

🎙️ Audit by Neeraj ·

2025/03/11

🚀 CA Inter Audit Podcast: Mastering Audit Risk & Risk Assessment! 🎧In this episode, we dive deep into Chapter 3 – Audit Risk and Risk Assessment for CA Inter Audit exams. 📚We will discuss SA 315 Identifying and Assessing the Risk of Material Misstatement Through Understanding the Entity and Its Environment.If you found this podcast insightful, imagine what structured classes can do!This discussion will help you build a strong conceptual foundation for exam success. Don't miss out! 🎯All the best

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24:23

CA Inter Audit Chapter-3 Audit Risk & Risk Assessment...

🎙️ Audit by Neeraj ·

2025/02/25

🚀 CA Inter Audit Podcast: Mastering Audit Risk & Risk Assessment! 🎧In this episode, we dive deep into Chapter 3 – Audit Risk and Risk Assessment for CA Inter Audit exams. 📚 Gain clarity on:✅ Meaning of Audit Risk✅ Components of Risk of Material Misstatement – Inherent Risk, Control Risk & Detection Risk✅ Elements of Detection Risk & Other Key Insights✅ Significant Risk & Factors for Judgment in Identifying It✅ Understanding the Relationship Between Risk of Material Misstatement & Detection RiskIf

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35:47

CA Inter Audit Chapter-11 Ethics & Terms of...

🎙️ Audit by Neeraj ·

2025/02/08

We’ve released a new podcast on Chapter 11 – Ethics & Terms of Engagement to help you revise on the go! 🎙️ This scoring chapter (10-11 marks in ICAI exams) is crucial, so make sure you go through it carefully.🔊 What’s Covered?✅ Independence of Auditor✅ Threats to Independence✅ Safeguards for Auditors✅ Guidelines for Applying Safeguards✅ Exam-Oriented Discussion on Threats to Independence🎧 Listen now & revise anytime, anywhere!Make sure to listen, revise, and strengthen your understanding of this

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23:20

CA Inter Audit Chapter-11 Ethics & Terms of...

🎙️ Audit by Neeraj ·

2025/02/07

🎙 Welcome to the CA Inter Audit Podcast – Ethics & Terms of Engagement!In this episode, we discuss key topics from Chapter 11 – Ethics & Terms of Engagement, an important and scoring chapter in ICAI Exams (worth around 10-11 marks).These podcasts are designed to help you revise on the go—whether you're traveling or taking a walk. However, they are not a substitute for full classes.🔹 Topics Covered:✅ Ethics & Its Importance✅ Principle-Based vs. Rule-Based Approach✅ Fundamental Principles of

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18:14

SA 580 Written Representation Podcast | Audit Podcast...

🎙️ Audit by Neeraj ·

2024/11/18

In this podcast, we will be discussing about SA 580 Written Representation.A written representation is a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence. Written representations in this context do not include financial statements, the assertions therein, or supporting books and records.Written representations are an important source of audit evidence.SA 580- Written representations deals with the auditor's responsibility to obtain

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18:57

SA 265 Communicating Deficiencies in Internal Control...

🎙️ Audit by Neeraj ·

2024/11/12

In this podcast, we will be discussing SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance & Management.SA 265 deals with the auditor’s responsibility to communicate appropriately to TCWG and management deficiencies in IC that the auditor has identified in an audit of FSs.Objective of auditor as per SA 265To communicate appropriately to TCWG and management deficiencies in internal control that the auditor has identified during the audit and that, in the auditor’s

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16:17

SA 320 | What is Materiality in Auditing? |...

🎙️ Audit by Neeraj ·

2024/07/09

In this podcast, I have discussed the “Concept of Materiality”. Following topics have been discussed in the podcast-SA 320 deals with the auditor's responsibility to apply the concept of materiality in planning and performing an audit of financial statements.The concept of materiality is applied by the auditor both in planning and performing the audit, and in evaluating the effect of identified misstatements on the audit and of uncorrected misstatements, if any, on the financial statements and in

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17:42

SA 300 Planning an Audit of Financial Statements |...

🎙️ Audit by Neeraj ·

2024/06/12

SA 300- Planning an audit of financial statements deals with the auditor's responsibility to plan an audit of financial statements. It states that objective of the auditor is to plan the audit so that it will be performed in an effective manner.Planning an audit is necessary to carry out it effectively in a timely manner. Besides ensuring compliance with professional standards, it helps in performing audit engagement effectively.Update: CA Final Audit Blended Batch starting from 17th June

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10:05

Basics of Audit Part-3 | CA Intermediate | Neeraj...

🎙️ Audit by Neeraj ·

2024/05/29

In this podcast, I have discussed the “Basics of Auditing”. Following topics have been discussed in the podcast-* Basic understanding of Internal Control* Meaning* Examples* Why are internal controls carried out?* Framework to conduct auditIf you are appearing for the upcoming attempts of ICAI CA Intermediate Audit Exam then this podcast will definitely be of a great help.If you are the student of EDU91 for CA Intermediate then you will get flat 50% off on CA Final Audit Classes.Also, you can get a

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8:06

Basics of Audit Part-2 | CA Intermediate | Neeraj...

🎙️ Audit by Neeraj ·

2024/05/27

In this podcast, I have discussed the “Basics of Auditing”. Following topics have been discussed in the podcast-* Type of Opinion - Clean and Modified Opinion* Qualified, Adverse and Disclaimer of Opinion* Meaning of Pervasive* Meaning of TCWG and Management* Preconditions for an auditIf you are appearing for the upcoming attempts of ICAI CA Intermediate Audit Exam then this podcast will definitely be of a great help.If you are the student of EDU91 for CA Intermediate then you will get flat 50% off

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9:48

Basics of Audit Part-1 | CA Intermediate | Neeraj...

🎙️ Audit by Neeraj ·

2024/05/23

In this podcast, I have discussed the “Basics of Auditing”. Following topics have been discussed in the podcast-* Meaning of Audit⁠* Objectives of Audit as per SA 200* Meaning of Misstatement* Meaning of AFRFIf you are appearing for the upcoming attempts of ICAI CA Intermediate Audit Exam then this podcast will definitely be of a great help.If you are the student of EDU91 for CA Intermediate then you will get flat 50% off on CA Final Audit Classes.Also, you can get a hands on experience of Auditing

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2:14

Is it compulsory to write in ICAI Study Material...

🎙️ Audit by Neeraj ·

2024/04/22

In this podcast, you'll learn about the language style you should use when answering questions in the CA Exams held by ICAI. With the May 2024 exams coming near, many students are wondering how they should write their answers. They're asking if they have to use the exact language from the ICAI Study Material.Share this podcast with your friends also.Also, let me know in comments what all problems you’re currently facing while preparing for the exams. I will be happy to help you.Here are my social

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17:29

How to Study CA Inter Audit for ICAI May 2024 Exams?

🎙️ Audit by Neeraj ·

2024/03/30

In this podcast, we're going to talk about how to get ready for the CA Inter Audit exams happening in May 2024. Since the exams are getting closer, students are feeling nervous about how to prepare & revise well in the audit subject. Audit is a vast subject that needs you to understand the concepts and also remember important words to pass the ICAI CA Inter Exam.How to study CA Inter Audit?You need to understand that CA Inter Audit is a blend of both practical and theory. You just cannot emphasize

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15:32

31 SA 600 Using the Work of Another Auditor

🎙️ Audit by Neeraj ·

2023/06/08

SA 600- Using the Work of Another AuditorSA 200 ReferenceDespite delegating work or using work of other auditors/experts, the auditor is responsible for the final opinion. Can rely on others' work, provided he exercises adequate skill and care and is not aware of any reason to believe that he should not have so relied. (na rely karne ka koi reason nahi tha)Thanks for listening to the podcast “Audit By Neeraj”. Subscribe for free to receive new Audit Podcasts.Basics* Applicable in situations * where

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19:05

30 SA 560 Subsequent Events

🎙️ Audit by Neeraj ·

2023/02/13

SA-560 “Subsequent Events” deals with the auditor’s responsibilities relating to subsequent events in an audit of financial statements. Financial statements may be affected by certain events that occur after the date of the financial statements. Many financial reporting frameworks specifically refer to such events. Such financial reporting frameworks ordinarily identify two types of events: (a) Those that provide evidence of conditions that existed at the date of the financial statements; and (b)

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4:37

29 Relevance of Audit Evidence With Example

🎙️ Audit by Neeraj ·

2023/01/30

Relevance means the relationship of the evidence with the audit procedure and the assertion being checked.A given set of audit procedures may provide audit evidence that is relevant to certain assertions, but not others.For example, confirmation of balance from a customer is a relevant evidence as regards existence of receivable, but it may not be relevant as regards the collectability of the balance due from customer.Also, physical observation of inventories is relevant evidence relating to

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18:22

28 SA 250

🎙️ Audit by Neeraj ·

2023/01/29

SA 250- Consideration of Laws and Regulation in an Audit of Financial StatementsResponsibility of Management for Compliance with Law and RegulationsIt is the responsibility of management,* with the oversight of those charged with governance,* to ensure that the entity’s operations are conducted in accordance with the provisions of laws and regulations,* including compliance with the provisions of laws and regulations that determine the reported amounts and disclosures in an entity’s ﬁnancial

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10:02

27 Risk assessment and Response With Example

🎙️ Audit by Neeraj ·

2023/01/23

Audit evidence to draw reasonable conclusions on which to base the auditor’s opinion is obtained by performing: (a) Risk assessment procedures; and (b) Further audit procedures, which comprise: * Test of controls, when required by the SAs or when the auditor has chosen to do so; and * Substantive procedures, including tests of details and substantive analytical procedures.Risk assessment procedures refer to the audit procedures performed to obtain an understanding of the entity and its environment,

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15:13

26. Test of Control

🎙️ Audit by Neeraj ·

2023/01/22

Test of controlMeaningAn audit procedure * designed to evaluate the operating effectiveness of controls * in preventing, or detecting and correcting, material misstatements at the assertion level.Why and When (Circumstances)?The auditor shall design and perform tests of controls to obtain sufficient appropriate audit evidence as to the operating effectiveness of relevant controls when:* He expects that the controls are operating effectively, or* Substantive procedures alone cannot provide sufficient

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45 results

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