Revise CA Final Audit Chapter-11 | CA Final Audit Revision | Neeraj Arora
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00:00 Introduction
00:51 Chapter 11 Introduction
01:24 SAE 3400 Revision video starts
01:34 Basics of SAE 3400
04:59 Scope of SAE 3400
05:34 Nature of Evidence Regarding PF
06:25 Responsibility of Preparation and Presentation of PFI
08:08 Duties of Member who is Examining the PFI
09:02 Precautions to be taken by Auditor Before Accepting such an Engagement
10:27 Examination Procedures
12:16 Presentation and Disclosure
13:45 Report on Examination of PFI
17:44 Documentation
18:33 SAE 3402 Revision video starts
18:43 Basics of SAE 3402
22:36 Objectives of Service Auditor in Accordance with SAE 3402
23:55 Type 1 Report & Type 2 Report
25:14 Additional matters requiring reporting in type 2 report
26:07 Modified Opinions
27:26 How such an Engagement is Proceeded with?
32:44 Reporting
37:39 SAE 3420 Revision video starts
39:11 Basics of SAE 3420
40:23 Objectives in Accordance with SAE 3420
41:00 Compilation of PRO FO FI
41:17 Nature of the Practitioner’s Responsibility
41:39 Steps involved in such an Engagement
51:44 Preparing the Assurance Report
58:39 Question and case study discussed.
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