CA IPCC AUDIT NOV 2018 PART-20: OLD COURSE PRACTICE MANUAL CHAPTER- 03 (FAST)

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Welcome in Day 2 of our CA IPCC AUDIT OLD COURSE NOV 2018 CHALLENGE SERIES,

I believe if you are here after completing Day 1 then you are the right person to CLEAR CA IPCC AUDIT OLD COURSE NOV 2018 exams.

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Let's get started with CA IPCC AUDIT OLD COURSE NOV- 2018 PRACTICE MANUAL Part- 20.

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In this video,

I have covered 6 Question of CA IPCC AUDIT OLD COURSE PRACTICE MANUAL FROM QUESTION 17 TO QUESTION 22.

The Questions are:
Question 17
In a system based audit, test checking approach provides a good base for the auditor to form his opinion on the financial statement. Give your comments.

Question 18
Explain the Relationship between materiality and audit risk.

Question 19
Explain in briefly the utility of Working Papers to an auditor.

Question 20
Comment on the following situations/statements:
(a) Auditor of AAS Ltd. was unable to confirm the existence and valuation of imported goods lying with the transporter and accepted a certificate from the management without obtaining other audit evidence.
(b) M/s Health Zone, a partnership firm, running a nursing home have decided to discontinue you as an auditor for the next year and requests you to handover all the relevant working papers of the previous year.

Question 21
What does SA 230 says about utility, ownership, custody and retention of working papers?

Question 22
Mention, any four, areas where surprise checks can significantly improve the effectiveness of an audit.
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