QUICK RECAP : Ch 4 - Analytical Procedures | CA Inter Audit
Автор: Kartik Iyer
Загружено: 2026-01-28
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👉 What you’ll learn in this video: Analytical Procedures, covered in Chapter 4 of CA Inter Audit, involve evaluating financial information by studying relationships among data and investigating unusual trends or variances. They are applied at planning, substantive, and final review stages of an audit. Analytical procedures help auditors identify risks, improve efficiency, and form reasonable conclusions. For CA Intermediate students, this topic is essential as it enhances exam preparation and develops practical skills in line with ICAI’s audit syllabus and standards.
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