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 crucial chapter! 🚀

All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

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🎙 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 Professional Ethics:

* Integrity

* Objectivity

* Professional Competence & Due Care

* Confidentiality

* Professional Behavior

Make sure to listen, revise, and strengthen your understanding of this crucial chapter! 🚀

All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

How does this work?

* You subscribe to my write-ups. (No cost at all)

* Check your email after subscribing.

Shift Audit by Neeraj From Promotion or other tabs to your Main Inbox-

* Check whether CA Inter Audit is in the promotion tab.

* Click and Drag it to your Inbox.

* Click yes on Do this for future Dialog box at the bottom left.

Check the instructions in the picture below.

Also - add auditbyneeraj@substack.com to your contacts in your email account.

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 written representations from management and, where appropriate, those charged with governance.

Objectives of auditor in accordance with SA 580-

* To obtain Written Representations

* To support other evidence

* To respond appropriately

Podcast covers more about SA 580 Written Representation -

* From whom Written representations are requested by auditor?

* Written representations about management's responsibilities

* Why Written representations about management responsibilities are necessary?

* Description of management's responsibilities in the Written representations

* Other Written representations

* Additional Written representations about information provided to the auditor

* Written representations about specific assertions

* Date of and Period(s) covered by Written Representations

* Form of Written representations

* Doubt as to the reliability of Written representations

* Requested Written representations not provided

* Disclaimer of opinion in case of non-reliability of Written Representations about management's responsibilities or failure to provide such Written Representations

If you are the student of EDU91 for CA Intermediate (till 31st December 2024) then you will get flat 50% off on CA Final Audit Classes.

Thanks for reading Audit By Neeraj! Subscribe for free to receive new posts and support my work.

All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

How does this work?

* You subscribe to my write-ups. (No cost at all)

* Check your email after subscribing.

Shift Audit by Neeraj From Promotion or other tabs to your Main Inbox-

* Check whether CA Inter Audit is in the promotion tab.

* Click and Drag it to your Inbox.

* Click yes on Do this for future Dialog box at the bottom left.

Check the instructions in the picture below.

Also - add auditbyneeraj@substack.com to your contacts in your email account.