Audit Lec-2 | Chapter-2 Errors and Frauds | class 11| Law and Auditing | by Pal sir commerce teacher

Описание: Class 11 2nd chapter audit for errors and frauds in accounting.

0:00 What is Errors in Accounting
0:56 Types of Errors or Classification of errors
3:37 Error in Omission
3:57 Error in Commission
4:25 Error in Misposting
5:41 Compensating Error
6:26 Error of principle
7:15 Detection or Prevention of Error by Auditor
10:05 What is Fraud
11:16 Purpose of Fraud
12:11 Difference between Errors and Fraud
12:53 Types of Fraud
14:26 What is Misappropriation
16:33 What is Teeming and Lading
20:12 Measures for Detection of Misappropriation of Cash
21:18 Misappropriation of Product
23:42 What is Manipulation or falsification of Accounts
26:42 Objective of Manipulation of Accounts
31:34 Difference between Misappropriation and Manipulation
33:15 Auditor's Duty Regarding Frauds and Errors
39:13 SAQ Practice