Revise CA Final Audit Chapter-13 | CA Final Audit Revision | Neeraj Arora
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00:00 Introduction
01:00 Basics
01:57 Requirements related to CFS not applicable
04:47 Responsibility of Parent
05:43 Auditor's objectives in an audit of consolidated financial statements
06:58 Applicability of SAs etc
07:35 Using Work of Another Auditor in Consolidated Financial Statements
07:50 Materiality Considerations in Consolidated Financial Statements Audit
09:02 Planning the Audit of Consolidated Financial Statements
10:32 Ensuring Completeness of Consolidated Financial Statements
12:56 Basic Understanding of Ind AS 103- Business Combination
13:27 Permanent Consolidation Adjustments
15:39 Current Period Consolidation Adjustments
17:32 Additional Disclosure Requirements for Parent and Consolidated Components
18:08 Management Representations
18:49 Reporting
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