WBA&AS LDE 2015 Exam Audit of Government Companies & Audit Materiality Explained | Audit Risk
Автор: WBA&AS LIMITED DEPARTMENTAL EXAMINATION GUIDE
Загружено: 2026-01-25
Просмотров: 32
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Audit of Government Companies & Audit Materiality Explained | Audit Risk Model | CA Auditing
In this video, we discuss **two important examination-oriented topics from Auditing**, frequently asked in **CA Exams and Limited Departmental Examinations**:
🔹 *Part 1: Audit of Government Companies*
Meaning of Government Company
Provisions relating to audit under the Companies Act
Role and powers of the Comptroller & Auditor General (C&AG)
Appointment and scope of audit
Supplementary audit and test audit
Reporting requirements and practical exam points
🔹 *Part 2: Audit Materiality & Audit Risk*
Concept and definition of *Audit Materiality*
Meaning and components of *Audit Risk*
Risk of Material Misstatement
Inherent Risk
Control Risk
Detection Risk
Sampling Risk
Non-Sampling Risk
**Relationship between Materiality and Audit Risk**, explained with a simple diagram
📊 The *Audit Risk Model* is explained visually for better understanding and quick revision.
🎯 *Who should watch this video?*
CA Foundation / CA Inter / CA Final students
Departmental Examination candidates
Audit professionals and beginners
Anyone preparing for *theory + conceptual clarity in Auditing*
📚 *Exam Focus*
Based strictly on *CA study material and Standards on Auditing*
Structured answers suitable for *10-mark and 20-mark questions*
Ideal for *revision before exams*
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