🎓CA Intermediate | Paper-5 | Ch-3 | Risk Assessment and Internal Control | 📈Auditing and Ethics
Автор: Class by CA Monika Gupta
Загружено: 2026-02-20
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🎓 CA Intermediate | Paper-5 | Chapter-3 | Risk Assessment and Internal Control | Auditing and Ethics
In this video, we cover Chapter-3: Risk Assessment and Internal Control from CA Intermediate Paper-5 — Auditing and Ethics in a clear and exam-oriented manner. This session explains the concepts of audit risk, inherent risk, control risk, detection risk, internal control systems, internal audit, and auditor’s responsibilities with practical understanding.
This lecture is designed for CA Intermediate students preparing for ICAI exams, helping you understand both theory concepts and exam-writing approach for better marks in Auditing and Ethics.
📚 What you will learn in this video:
Meaning of Risk Assessment in Audit
Components of Audit Risk
Internal Control System and its objectives
Internal Check and Internal Audit
Auditor’s evaluation of internal controls
Practical examples for conceptual clarity
This video is useful for:
CA Intermediate May / Nov attempt students
Quick revision before exams
Conceptual understanding of auditing standards
Stay connected for the complete CA Intermediate Auditing and Ethics playlist.
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