CA Inter Audit Chapter-2 Revision Marathon | ICAI January 2026 Exams | Neeraj Arora

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🔴 Audit Classes by Neeraj Arora Sir- https://www.edu91.org/s/pages/interaudit

At Intermediate Level, Auditing & Ethics is Paper-5 which is of 100 Marks.

As per the New Course Syllabus of ICAI, CA Inter Audit has been renamed as CA Inter Auditing & Ethics. Now, the CA New Course Syllabus has been divided into 11 Chapters. In this video, we will be revising Chapter-2 of CA Inter Audit which is Audit Strategy, Audit Planning and Audit Programme.

After watching this revision video, you will be able to-
📍 Understand the Audit Planning and its benefits.
📍Planning Process and its elements
📍Establishing overall strategy and developing audit plan
📍Audit Programme
📍SA 300 Planning an audit of financial statements

Timstamps-
00:00 Introduction
01:06 SA 300 “Planning an Audit of Financial Statements” (Objective, Involvement of ET, Discussion of elements with mgt)
03:36 Benefits of Planning
04:41 Preliminary Activities
07:34 Audit Strategy
14:54 Audit Plan
16:25 Changes in Strategy and Plan
17:39 Direction, Supervision and Review
18:21 Relationship b/w strategy and plan
20:16 Documentation
22:05 Additional Considerations in Initial Audit Engagements
24:19 Planning is a Continuous Process
25:40 Audit Programme Meaning
26:04 One Audit Programme – Not Practicable For All Businesses
26:47 Framing an Audit Programme
28:18 Periodic Review of The Audit Programme
29:27 Constructing an Audit Programme
34:53 Audit Programme To provide Audit Evidence
35:08 Variety of fields for Audit Evidence
35:17 Advantages and Disadvantages of Audit Programme
37:38 Quality Control For Audit Work Delegation and Supervision of Audit Work
45:40 Questions discussed

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