Audit CA Inter Class 17 | SA 510
Автор: CA Tara Chand Agarwal
Загружено: 2026-02-04
Просмотров: 34
Описание:
SA 510 – Initial Audit Engagements: Opening Balances
Faculty: CA Tara Chand Agarwal
Welcome to this CA Intermediate Auditing class on SA 510 – Initial Audit Engagements: Opening Balances, conducted by CA Tara Chand Agarwal (Chartered Accountant).
In this session, we explain SA 510 in a clear, conceptual, and exam-oriented manner, strictly as per the ICAI syllabus applicable for CA Intermediate. This Standard is highly important for practical understanding as well as exam scoring, especially in descriptive and case-based questions.
🔍 Topics Covered in This Class
✔ Meaning and objective of SA 510
✔ Meaning of Opening Balances
✔ Auditor’s responsibilities in an initial audit engagement
✔ Audit procedures relating to:
Opening balances
Consistency of accounting policies
✔ Audit evidence requirements
✔ Audit conclusions and reporting
✔ Impact on audit opinion
✔ Practical examples & exam-oriented explanations
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