CA Inter Audit | Audit of items of Financial Statements |Audit Revision| CA Inter May26 | CA Hemant

This CA Inter Audit lecture covers Audit of Items of Financial Statements in a complete revision format by CA Hemant, designed for students preparing for CA Inter May 2026 and upcoming attempts.

The session focuses on audit procedures for key items of financial statements such as cash, receivables, inventory, liabilities, and other important areas. The concepts are explained in a clear and exam-oriented manner to help students understand practical application and improve answer writing.

#CAInterAudit #AuditRevision #CAInterMay2026 #CAHemant #CAIntermediate

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00:00:00 - Intro
00:02:22 - Assertions: Meaning & Types
00:18:34 - Case Studies
00:27:02 - Inventory Audit
00:30:38 - Inventory Valuation & Verification
00:40:17 - Consignment Audit
00:47:05 - Share Capital
01:00:33 - Provisions & Contingent Liabilities
01:03:02 - Bank Borrowings Audit
01:08:44 - Trade Receivables & Controls
01:15:21 - Receivables Aging
01:20:07 - Cash & Cash Equivalents
01:22:54 - BRS Audit
01:25:44 - Receivables Valuation
01:28:43 - PPE Audit
01:33:46 - Benami & CWIP
01:35:59 - Intangible Assets
01:43:32 - Loans & Advances
01:48:48 - Trade Payables & MSME
01:58:02 - AS 29 Concepts
02:01:21 - Revenue Audit
02:17:42 - Employee Cost
02:19:50 - Depreciation
02:26:38 - Other Expenses
02:31:32 - Tax & Subsidy

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Видео CA Inter Audit | Audit of items of Financial Statements |Audit Revision| CA Inter May26 | CA Hemant канала CA Intermediate by PW