Hello Future Chartered Accountant 👋
Believe you all are in good health.
This article will cover all required materials, classes, and notes to score good marks in the CA Intermediate(New) Auditing and Assurance subject of Group 2.
Read: CA INTERMEDIATE(NEW) SYLLABUS NOV/DEC 2021
👀CA Intermediate(NEW) Auditing and Assurance consists of 2 modules and audit pronouncement.
- Module I covers 8 chapters.
- Module II covers 5 chapters
- Auditing pronouncements
The Auditing and Assurance subject carries 100 marks.
30 marks allocated as MCQs and the rest 70 marks as a subjective format.
| Module I | Module II | Standards |
|---|---|---|
| Nature, Objective, and Scope of Audit | Audit of Items of Financial Statements | SA 200-299 |
| Audit Strategy, Audit Planning and Audit Programme | The Company Audit | SA 300-399 |
| Audit Documentation and Audit Evidence | Audit Report | SA 500-699 |
| Risk Assessment and Internal Control | Audit of Banks | SA 700-799 |
| Fraud and Responsibilities of the Auditor in this Regard | Audit of Different Types of Entities | |
| Audit in an Automated Environment | ||
| Audit Sampling | ||
| Analytical Procedures |
💻Table of contents
✔MCQs
👉AUDITING & ASSURANCE STUDY MATERIAL: CA INTERMEDIATE(NEW) NOV/DEC 2021
💡Academic Updates for NOV/DEC 2021
Chapter 9: Audit of Items of Financial Statements
Chapter 10: The Company Audit
READ FURTHER: CA INTERMEDIATE(NEW) EIS-SM NOV/DEC 2021
👉Auditing & Assurance Chapter wise weightage: CA Intermediate(New) Nov/Dec 2021
CA Intermediate Paper no 6 Auditing & Assurance subject carries 100 marks. Its chapter-wise weightage is given below:
| Section | Chapter | Weightage |
|---|---|---|
| I | Nature, Objective and Scope of Audit | 20%-25% |
| Audit Strategy, Audit Planning and Audit Programme | ||
| Audit Sampling | ||
| Analytical Procedures | ||
| II | Audit Documentation and Audit Evidence | 5%-15% |
| III | Risk Assessment and Internal Control | 10%-15% |
| Audit in an Automated Environment | ||
| IV | Fraud and Responsibilities of the Auditor in this Regard | 15%-20% |
| The Company Audit | ||
| V | Audit Report | 5%-15% |
| VI | Audit of Items of Financial Statements | 10%-15% |
| VII | Audit of Banks | 10%-20% |
| Audit of Different Types of Entities |
Read Further: CA INTERMEDIATE(NEW) FM & ECONOMICS FOR FINANCE NOV/DEC 2021
👉Free Classes: Auditing and Assurance Subject CA Intermediate(NEW) Nov/Dec 2021
| Chapter No | Chapter Name | Playlist |
|---|---|---|
| 1 | Nature, Objective and Scope of Audit | Link |
| 2 | Audit Strategy, Audit Planning and Audit Programme | Link |
| 3 | Audit Documentation and Audit Evidence | Link |
| 4 | Risk Assessment and Internal Control | Link |
| 5 | Fraud and Responsibilities of the Auditor in this Regard | Link |
| 6 | Audit in an Automated Environment | Link |
| 7 | Audit Sampling | Link |
| 8 | Analytical Procedures | Link |
| 9 | Audit of Items of Financial Statements | Link |
| 10 | The Company Audit | Link |
| 11 | Audit Report | Link |
| 12 | Audit of Banks | Link |
| 13 | Audit of Different Types of Entities | Link |
💡STANDARDS
| SA 200 | SA 210 | SA 220 | SA 230 | SA 240 |
| SA 250 | SA 260 | SA 265 | SA 299 |
| SA 300 | SA 315 | SA 320 | SA 330 |
| SA 500 | SA 501 | SA 505 | SA 510 | SA 520 | SA 530 |
| SA 540 | SA 550 | SA 560 | SA 570 | SA 580 |
| SA 600 | SA 610 |
| SA 700 | SA 701 | SA 705 | SA 706 | SA 710 |
Subscribe to Youtube channel Audit Marathon. They got CA Inter audit classes from all the best teachers in one place.
👉RTP & MTP: Auditing & Assurance Subject CA Intermediate(NEW) Nov/Dec 2021
RTP & MTP are important papers for the preparation of exams. RTP & MTP gives a format to present your answers and what ICAI expects from students.
| 💡RTP | NOV21 | MAY21 | NOV20 | MAY20 |
💡 MTP
| SERIES I | QUESTIONS | ANSWERS |
| SERIES II | QUESTIONS | ANSWERS |
👉MCQs: Auditing & Assurance Subject CA Intermediate(NEW) Nov/Dec 2021
MCQs come from the syllabus. You need not purchase additional books for the preparation of this part. ICAI published the MCQs booklet.
👉Suggested Answers: Auditing & Assurance Subject CA Intermediate(NEW) Nov/Dec 2021
Attempt previous questions papers to test your concepts and exams preparations.
| Suggested Answers | JAN21 | NOV20 | NOV19 | MAY19 |
👉Revision: Auditing & Assurance Subject CA Intermediate(NEW) Nov/Dec 2021
Revise the subject as much as you can. The number of revisions differs from person to person. Ideally, revise the subject up to three times.
ICAI published a reference for quick revision.
Link: quick revision
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Till then, HAPPY LEARNING
 NOV/DEC 2021 GROUP 2: PAPER 6 AUDITING & ASSURANCE){kind=link}
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