SA 520 Analytical Procedure | CA Inter Audit Jan 26 | By CA Kapil Goyal

Описание: In this video, we cover SA 520 – Analytical Procedures for CA Inter Audit in a clear, conceptual, and exam-oriented manner.

SA 520 is an important Standard on Auditing and is frequently tested in CA Intermediate examinations, either as a direct theory question or as part of case-based questions relating to audit planning and audit evidence.

The lecture is explained strictly as per the latest ICAI syllabus and ICAI language, with practical understanding and exam-focused presentation.

📌 Topics Covered in this Video:
✔ Meaning of Analytical Procedures
✔ Objective of SA 520
✔ Nature and purpose of analytical procedures
✔ Use of analytical procedures in audit planning
✔ Use of analytical procedures as substantive procedures
✔ Analytical procedures at overall review stage
✔ Reliability of data used in analytical procedures
✔ Auditor’s responsibility under SA 520
✔ Exam-oriented answer writing approach

🎯 This lecture is useful for:
• CA Inter Audit – May, September & January attempts
• Standards on Auditing preparation
• Understanding audit evidence & audit planning
• Quick revision before exams

📚 Subject: Auditing & Ethics
📖 Standard on Auditing: SA 520 – Analytical Procedures
🎓 Course: CA Intermediate
👨‍🏫 Faculty: CA Kapil Goyal

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Best wishes for your CA Inter Audit preparation!
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