CA Final Audit Chapter-2 Class 1 SA 240 Part-1

We’re starting with SA 240 - The Auditor’s Responsibility Relating to Fraud In An Audit Of Financial Statements".

Topics Covered:

SA 240 - Scope, Objectives of the auditor, Meaning of Fraud and its Characteristics, Fraudulent Financial Reporting, Misappropriation of Assets, Fraud Risk Factors (Meaning, Evaluation of fraud risk factors by an auditor), Fraud Risk Factors Examples relating to misstatements arising from Fraudulent Financial Reporting (Incentive, Opportunities)

Stay tuned for more revision sessions to strengthen your CA Final Audit preparation! 🎧🔥

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Regards
Neeraj Arora

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