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Best & Most Affordable CA Inter Auditing and Ethics Video Lectures & Live Online Classes

CA Inter – Auditing and Ethics (New) Lectures by CA Jagdeep Arora – As per New Syllabus by ICAI

CA Inter – Auditing and Ethics (New Syllabus) Classes by CA Jagdeep Arora Sir

CA Inter Jagdeep Arora Classes – CA Inter – Auditing and Ethics is the Paper 5 in New Syllabus of CA Inter Course of ICAI. This subject is divided into two parts i.e Auditing and Ethics. At KCC Tutorials, Jagdeep Arora Sir (B.Com, CA, CS & CMA) teaches this subject. He is considered the most prominent faculty for this subject. Jagdeep Arora Sir has taught Audit subject for more than 7 years. He teaches Auditing and Ethics subject with SAs with great conceptual clarity.  Usually this subject is considered one of the toughest subject of CA Intermediate. But with the proper and planned teaching and students efforts this subject becomes somewhat easy which helps students to get good marks in this Auditing & Ethics Paper.

CA INTER - PAPER 5- Auditing and Ethics (NEW SYLLABUS)




New Syllabus



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CA Inter Auditing and Ethics Demo Lectures

Whatsapp KCC TUTORIALS at 9814762054 for Discount Offers.

Course Details

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation. Technical Assistance Available.
  • Hours – 85– 95 hours
  • 3 Books provided 
  • Use of student friendly language
  • Views – 5 Views
  • Hard Copy to be dispatched within 2-3 days of Order

Terms & Conditions

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation.
  • Technical Assistance Available.
  • You may access the lectures via Android/IPhone/Laptop/PC/Macbook.
  • You cannot shift the lectures from your registered device after successful installation.
  • Technical Support team will provide assistance within 24 hours.
  • Classes will be registered with your Mobile number and Email ID.
  • Documents verification required.
  • Classes will be activated within 60 minutes of payment.
  • Duration of the classes can be extended with extra charges. 

System Requirements

  1. Laptop/PC/Macbook: Minimum processor Pentium D | Minimum Ram 2 GB | Windows 7 and above, Windows 10 and Windows 11 System and Desktop (PC) | Windows 32 and 64 bit Both supported
  2. Android/IPhone: Minimum Ram 2 GB (Recommended 4GB) | Minimum Android Version 8.0 & above | Phone should have good performance 
  3. For Pen Drive Mode Internet is Required at the Time of Activation and starting the lectures / For Video player mode on Server Internet Required For Downloading or watching the Lectures / For Live Zoom Classes, stable internet required for attending lectures.

About: CA Inter Costing Classes

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests
  • Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation.
  • Technical Assistance Available.
  • Buy CA Inter Auditing and Ethics Classes by Jagdeep Arora Sir
  • You will get 65+ Lectures covering CA Inter Auditing and Ethics Syllabus along with 3 Books.
  • Latest & Fully Amended Lectures according to ICAI New Syllabus.
  • Enrollments are open for CA Inter Auditing and Ethics Live Zoom Classes or Face to Face classes.
  • You will get ‘The Most Updated Study Material’ of CA Inter Auditing and Ethics with this course.
  • Buy CA Inter Auditing and Ethics Online course, Pendrive classes & video lecture by India’s Best Auditing and Ethics faculty CA Jagdeep Arora Sir.
  • These classes are applicable for new syllabus as per new scheme.
  • Level – CA Inter 
  • Group 2
  • Paper 5 – Auditing and Ethics 

*Fees once paid is neither refundable nor adjustable nor transferable

About the Faculty

  • Jagdeep Arora Sir (B.Com, CA, CS & CMA) – Total teaching experience – More than 15 years
  • Focused on the conceptual clarity of topic & real interpretation of Corporate and Other Laws
  • Creative teaching methodology, lively & real-life examples
  • Numerous Practical Case Studies discussed.
  • He has a knack for simplifying complex concepts, making them easily understandable to students at all levels of proficiency.
  • He encourages students to participate, ask questions, and engage in discussions.
  • He ensures that the entire Syllabus is comprehensively covered on time.
  • Jagdeep Arora Sir is approachable and readily available for students seeking additional guidance, support and mentorship.

CA Inter Auditing and Ethics - Detailed New Syllabus - Paper 5


  1. Nature, Objective and Scope of Audit:

Auditing Concepts:


  • Origin of Auditing,
  • Meaning of Audit,
  • Need for Audit (Benefits of Audit),
  • Objective of the Audit,
  • Scope of Audit,
  • External Audit engagements,
  • Qualities of Auditor.
  • Inherent Limitations of an Audit; Relationship of auditing with other disciplines.
  • (SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing).

2.   Audit Strategy, Audit Planning and Audit Program:

(SA 300 Planning an Audit of Financial statements)


  • Auditor’s responsibility to plan an audit of financial Benefits of audit planning.
  • Planning is a continual and iterative
  • Discussion of elements of planning with the entity’s Involvement of Key Engagement Team Members in planning the audit. Preliminary engagement activities.
  • The auditor’s consideration of client continuance and ethical Planning activities.
  • Establishing an  overall   audit   strategy-   Assistance   for   the development of Audit Plan   Documenting the overall audit strategy and audit plan; Audit
  • Development of Audit Plan

3. Risk Assessment and Internal Control:

  • Audit
  • Risk of Material Misstatement, Inherent Risk and Control Risk, Detection
  • Sampling and Non-Sampling
  • Concept of Materiality, Materiality in Planning and Performing an
  • Auditor’s responsibility to apply the concept of
  • Auditor’s determination of materiality is a matter of professional Materiality and AuditRisk.
  • Application of   materiality   in   planning   
  • Concept of Performance materiality.
  • Determining materiality and performance materiality when planning the
  • Use of Benchmarks in determining materiality for the financial statements as a whole. Materialitylevel or levels for particular classes of transactions, account balances or
  • Revision in materiality as the audit Documenting the Materiality.

(SA 320 Materiality in Planning and Performing an Audit).

  • Identifying and Assessing the Risk of Material Misstatement, Risk Assessment
  • Understanding the entity and its environment; Internal
  • Documenting the
  • Evaluation of internal control
  • Testing of Internal control; Internal Control and IT Environment (SA 315 Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment).

Digital Audit: Key features, Impact of IT related Risks, Impact on Controls, Internal Financial Controls as per Regulatory requirements, Types of Controls, Audit approach, Understanding and documenting Automated environment, Testing methods, data analytics for audit, assessing and reporting audit findings.

Overview and Introduction: The Auditor’s Responses to Assessed Risks-SA 330.

4. Audit Evidence:

  • Meaning of Audit
  • Relevance and Reliability of audit evidence; Sufficient appropriate audit evidence, Meaning
  • Assertions contained in the Financial Source of audit evidence.
  • Test of
  • Substantive Procedures- Test of details and Substantive analytical procedures, Audit procedures forobtaining audit
  • Evaluation of Audit Evidence (SA 500 Audit Evidence), Audit (Using the work of Internal Auditors – SA 610)
  • Internal audit
  • External Auditor’s Responsibility for the audit, Evaluating the  internal audit
  • Basics of Internal Financial Control and reporting   Distinction between InternalFinancial Control and Internal Control over Financial Reporting.
  • Audit Sampling: (SA 530 Audit Sampling). Meaning of Audit
  • Designing an audit sample; Types of sampling (Approaches to Sampling).
  • Sample Size and selection of items for testing; Sample selection
  • Obtaining evidence of existence of inventory; Audit procedure to identify litigation & claims, obtaining evidence regarding the presentation and disclosure of segment information (SA 501 Audit Evidence – Specific Considerations for Selected Items); External confirmation Management’s refusal to allow the auditor to send a confirmation request; Negative Confirmations(SA 505 External Confirmations); Audit evidence about opening balances; Accounting policies relating to  opening balances; Reporting with regard to opening balances (SA 510 Initial Audit Engagements-Opening Balances).
  • Meaning of Related Party; Nature of Related Party Relationships & Transactions; Understanding the Entity’s Related Party Relationships & Transactions (SA 550 Related Parties).
  • Analytical
  • Meaning, nature, purpose and timing of analytical  procedures; Substantive analytical
  • Designing and performing analytical procedures prior to
  • Investigating the results of analytical procedures (SA 520 Analytical Procedures).

5.   Audit of Items of Financial Statements:

  • Audit of sale of Products and Services; Audit of Interest Income, Rental Income, Dividend Income, Netgain/loss on sale of Investments
  • Audit of Purchases, Employee benefits expenses, Depreciation, Interest expense, Expenditure  on  Power & Fuel, Rent, Repair to building, Repair to Machinery, Insurance, Taxes, Travelling Expenses, Miscellaneous Expenses etc.
  • Audit of Share Capital, Reserve & Surplus, Long Term Borrowings, Trade Payables, Provisions, ShortTerm Borrowings & Other Current
  • Audit of Land, Buildings, Plant & Equipment, Furniture & Fixtures, Vehicles, Office Equipment, Goodwill, Brand/Trademarks, Computer Software
  • Audit of Loan & Advances, Trade Receivable, Inventories, Cash & Cash Equivalent, Other Audit of Contingent Liabilities.

(The list of items is illustrative only)

6. Audit Documentation

  • Concept of Audit
  • Nature & Purpose of Audit Documentation; Form, Content & Extent of Audit Completion Memorandum.
  • Ownership and custody of Audit Documentation (SA 230 Audit Documentation).

7.  Completion and Review

  • Meaning of Subsequent Events;
  • Auditor’s obligations in different situations of subsequent
  • Procedures for subsequent (SA 560 Subsequent Events).
  • Responsibilities of    the    Auditor    with    regard    to    Going    Concern Assumption; Objectives of the Auditorregarding Going
  • Events or Conditions that may cast doubt about Going Concern
  • Audit Procedures when events or conditions are  identified  (SA  570 Going Concern). Overview and
  • Introduction of Evaluations of Misstatements identified during the audit (SA 450).
  • Written Representations as Audit
  • Objective of Auditor regarding Written
  • Management from whom Written Representations may be
  • Written Representations about Management’s Responsibilities (SA 580 Written Representations)
  • Overview and Introduction of SA 260: Communication with Those Charged with
  • Overview and Introduction of SA 265 Communicating Deficiencies in Internal Control to ThoseCharged with Governance

8.   Audit Report

  • Forming an opinion on the Financial
  • Auditor’s Report- basic elements (SA 700 Forming an Opinion and Reporting on FinancialStatements).
  • Communicating key Audit Matters in the Independent Auditor’s Report (SA 701) Types of Modified Opinion, Circumstances When a Modification to the Auditor’s Opinion is Required, Qualified, Adverse Disclaimer of Opinion (SA 705 Modification to the Opinion in  the  Independent Auditor’s Report).
  • SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’sReport.
  • Nature of Comparative
  • Corresponding Figure; Comparative Financial Statements (SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements).
  • Branch audit; Joint audit; Reporting requirements under the Companies Act, 2013 including

9.  Special Features of Audit of Different Type of Entities

  • Appointment of Auditor,
  • Audit Procedure and Audit Report in respect of different Category of Entities:
  • Government; Local bodies;
  • Not-for-profit organizations;
  • Trust and Societies,
  • Partnership Firms,
  • Audit of different type of undertakings, i.e., Educational Institutions, Hotels, Clubs, Hospitals, etc., Basics of Limited Liability Partnerships (LLPs) Audit and Co-operative Societies Audit.

10.   Audit of Banks

Understanding of accounting system in Banks, Audit Approach, Audit of Revenue items, SpecialConsideration in Bank Audit with emphasis on Advances and NPAs.

11. Ethics and Terms of Audit Engagements

  • Meaning of
  • Ethics is a State of Mind, Need for Professional
  • Principles based approach v Rules based approach (Ethical or Legal).
  • The fundamental principles of Professional Ethics: Integrity; Objectivity; Professional Competence and Due care; Confidentiality; Professional
  • Independence of
  • Threats to Independence: Self Interest threats; Self Review threats; Advocacy threats; Familiaritythreats; Intimidation
  • Safeguards to Independence; Professional Skepticism, Terms of Audit Engagements Preconditionsfor an audit; Audit Engagement.
  • Agreement on Audit Engagement
  • Terms of Engagement in Recurring Audits (SA 210 Agreeing the Terms of Audit Engagements).
  • Overview and Introduction of SQC 1 Quality Control for Firms that Perform Audits and Reviews ofHistorical Financial Information and Other Assurance and Related Services

Overview and Introduction of SA 220 – Quality Control for an Audit of Financial Statements).

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