| Chapter No | Chapter Name | Lecture No. / Topic | Class Notes |
|---|---|---|---|
| 19 | PE and Liabilities of Auditors | Lecture 1 - Fundamental principles and Threats to Independence | Download Now |
| 19 | PE and Liabilities of Auditors | Lecture 2 - NOCLAR; Membership and COP | Download Now |
| 19 | PE and Liabilities of Auditors | Lecture 3 - COP and Disciplinary Procedure | Download Now |
| 19 | PE and Liabilities of Auditors | Lecture 4 - First Schedule (Part I - Clause 1 to 6) | Download Now |
| 19 | PE and Liabilities of Auditors | Lecture 5 - First Schedule (Part I - Clause 6, 7 and 8) | Download Now |
| 19 | PE and Liabilities of Auditors | Lecture 6 - First Schedule (Part I - Clause 9 to 12; Part II and III) | Download Now |
| 19 | PE and Liabilities of Auditors | Lecture 7 - Other Misconduct; Second Schedule (Part I) | Download Now |
| 19 | PE and Liabilities of Auditors | Lecture 8A - 2nd Schedule (Part I - Cl. 10; Part II; Council Guidelines) | Download Now |
| 19 | PE and Liabilities of Auditors | Lecture 8B - Council Guidelines; Netwroking Guidelines; Self Regulatory measures | Download Now |
| 1 | Quality Control | Lecture 9 - Types of Engagement; EQCS and SQC 1 | Download Now |
| 1 | Quality Control | Lecture 10 - SQC 1; SA 220 and Mechanism for Review of QC | Download Now |
| 2 | General Auditing Principles and Auditor's Responsibilities | Lecture 11 - SA 240 | Download Now |
| 2 | General Auditing Principles and Auditor's Responsibilities | Lecture 12 - SA 250 and 260 | Download Now |
| 2 | General Auditing Principles and Auditor's Responsibilities | Lecture 13 - SA 299 and SA 402 & SA 200, 210 and 230 | Download Now |
| 3 | Audit Planning, Strategy and Execution | Lecture 14 - Audit Process; Audit Planning (SA 300); SA 600 | Download Now |
| 3 | Audit Planning, Strategy and Execution | Lecture 15 - SA 610 and SA 620 | Download Now |
| 3 | Audit Planning, Strategy and Execution | Lecture 16 - SA 620 and SA 540 | Download Now |
| 3 | Audit Planning, Strategy and Execution | Lecture 17 - SA 520, SA 540 | Download Now |
| 13 | Group Audit | Lecture 18 - Concept of CFS and Auditor Considerations | Download Now |
| 13 | Group Audit | Lecture 19 - Auditor's Consideration and Reporting Requirements | Download Now |
| 14A | Audit of Banks | Lecture 20 - Conducting a Bank Audit; IC Procedures & Verification of Investments | Download Now |
| 14A | Audit of Banks | Lecture 21 - Verification of Advances & Other Assets | Download Now |
| 14A | Audit of Banks | Lecture 22 - Verification of Ratio; Reporting Requirements; Concurrent Audit | Download Now |
| 14B | Audit of NBFC | Lecture 23 - Classification, Regn and Regulation of NBFC; Audit Procedure etc. | Download Now |
| 14B | Audit of NBFC | Lecture 24 - NBFC (Auditor's Report) RBI Directions; Compliance with CARO; Sch. III | Download Now |
| 15 | Audit of PSU | Lecture 25 - Basics of PSU Audit; Financial Audit, Compliance Audit | Download Now |
| 15 | Audit of PSU | Lecture 26 - Performance Audit, Comprehensie Audit and Propriety Audit | Download Now |
| 16 | Internal Audit | Lecture 27 - Basics of Internal Audit; Statutory Requirements; Managment Function | Download Now |
| 16 | Internal Audit | Lecture 28 - Performing Internal Audit Engagement; Internal Audit reports; Misc. | Download Now |
| 8 | Specialised Areas | Lecture 29 - SA 800 and 805 | Download Now |
| 8 | Specialised Areas | Lecture 30 - SA 805 and 810 | Download Now |
| 9 | Audit Related Services | Lecture 31 - SRS 4400 and 4410 | Download Now |
| 10 | Review of Financial Information | Lecture 32 - SRE 2400 | Download Now |
| 10 | Review of Financial Information | Lecture 33 - SRE 2410 | Download Now |
| 11 | Prospective Financial information and other Assurance Services | Lecture 34 - SRE 3400 and 3402 | Download Now |
| 11 | Prospective Financial information and other Assurance Services | Lecture 35 - SRE 3420 | Download Now |
| 12 | Digital Auditing & Assurance | Lecture 36 - Part - I - Digital Audit; Auditing Digitally Understanding IT Environment & Part - II - Identifying and Assessing Risk; Control Considerations | Download Now |
| 12 | Digital Auditing & Assurance | Lecture 37 - Part III - Cyber Risks and Remote Audit & Part IV - Emerging Technologies (Data Analytics | Download Now |
| 12 | Digital Auditing & Assurance | Lecture 38 - Part V - Automated Tools (IoT; AI; Blockchain and RPA) and NFT & Part VI - Next generation Audit | Download Now |
| 4 | Risk Assessment & Internal Control | Lecture 39 - Audit Risk; Risk Based Audit Approach and Internal Control | Download Now |
| 4 | Risk Assessment & Internal Control | Lecture 40 - Internal Control; Internal Check and SA 265 | Download Now |
| 4 | Risk Assessment & Internal Control | Lecture 41 - SA 330 and Frameworks of Internal Control | Download Now |
| 5 | Audit Evidence | Lecture 42 - SA 500 to 510 | Download Now |
| 5 | Audit Evidence | Lecture 43 - SA 530 and 550 | Download Now |
| 5 | Audit Evidence | Lecture 44 - SA 560, 570 and 580 | Download Now |
| 7 | Reporting | Lecture 45 - Meaning and Types of Audit reports; SA 700 and 705 | Download Now |
| 7 | Reporting | Lecture 46 - SA 705; 710 and Reporting under Companies act, 2013 | Download Now |
| 7 | Reporting | Lecture 47 - SA 706, 701 and 720 | Download Now |
| 7 | Reporting (CARO 2020) | Lecture 48 - CARO 2020 | Download Now |
| 7 | Reporting (CARO 2020) | Lecture 49 - CARO 2020 | Download Now |
| 17 | Due Diligence and Investigation | Lecture 50 - Part I - Due Diligence and Part II - Investigation (Basics) | Download Now |
| 17 | Due Diligence and Investigation | Lecture 51 - Part II - Investigation (Types) | Download Now |
| 17 | Forensic Accounting | Lecture 52 - Part III - Forensic Accounting | Download Now |
| 18 | SDG and ESG Assurance | Lecture 53 - Part I - Sustainability; Sustainable Development; Reporting ; Legal Framework | Download Now |
| 18 | SDG and ESG Assurance | Lecture 54 - Part II - Nine Principles; Assurance in BRSR and Role of Auditor | Download Now |
