QUICK RECAP : Ch 4 - Audit Sampling | CA Inter Audit

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👉 What you’ll learn in this video: Sampling in Audit, covered under Chapter 4 of CA Inter Audit, refers to applying audit procedures to less than 100% of items in a population to draw valid conclusions. It helps auditors save time, reduce effort, and focus on significant risk areas. The auditor decides on sample size, selection method, and evaluates results. For CA Intermediate students, this topic is vital as it builds conceptual clarity and exam preparation under ICAI’s auditing standards and curriculum.

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👉 These lectures are designed to give you complete conceptual clarity, exam-oriented coverage, and revision-friendly notes so you can maximise your marks in CA Inter Audit Paper.

💡 If you are preparing for CA Inter Jan 2026, May 2026 or Sept 2026 exams, this video will help you revise and strengthen your Audit preparation.

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