Audit CA Inter Class 20 | SA 540
Автор: CA Tara Chand Agarwal
Загружено: 2026-02-09
Просмотров: 90
Описание:
SA 540 – Auditing Accounting Estimates & Related Disclosures
🎓 CA Final | Auditing & Ethics
👨🏫 By CA Tara Chand Agarwal
In this video, CA Tara Chand Agarwal explains SA 540 in a conceptual, exam-oriented and practical manner, focusing on how auditors deal with accounting estimates, management bias, and estimation uncertainty as per ICAI Standards on Auditing.
This lecture is specially designed for CA Final students to help them understand core concepts, procedures, and expected exam answers with clarity.
🔍 Topics Covered in this Video
✅ Meaning & Scope of SA 540
✅ Accounting Estimates – Definition & Examples
✅ Auditor’s Responsibilities under SA 540
✅ Risk Assessment related to Accounting Estimates
✅ Management Bias & Estimation Uncertainty
✅ Auditor’s Response to Assessed Risks
✅ Audit Evidence for Accounting Estimates
✅ Use of Expert under SA 540
✅ Disclosures relating to Accounting Estimates
✅ SA 540 – Amended Standard (Key Focus Areas)
✅ Practical Examples & Exam-oriented Discussion
#cainter #caaudit #catarachandagarwal #caat71 #studytips #camotivationalvideo
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