CA Inter | Audit Of Share Capital | Auditing & Ethics |Jan / May' 2026 | CA Pradnya Mundada

In this video, we’ll break down the Audit of Share Capital – a crucial area in the CA Inter Auditing & Ethics syllabus. Share capital is the backbone of a company's financial structure, and auditing it ensures the accuracy and legality of capital raised through shares. 📌 What you’ll learn: 📄 Types of share capital – authorized, issued, subscribed, and paid-up 🔍 Audit procedures for issue of shares – including prospectus review, share application forms, allotment records, and ROC filings 📥 Audit of equity vs preference shares 📚 Compliance with Companies Act, 2013 & SEBI guidelines (for listed companies) 🛡️ Verification of share premium, forfeiture of shares, buyback, and bonus issues 🧾 Vouching and documentation checks ⚠️ Common risks – fictitious allotments, improper disclosures, non-compliance with legal formalities This topic is often tested in exams and helps build a strong conceptual foundation for understanding company audits. 🎯 Perfect for: CA Inter Students (Auditing & Ethics) September 2025 exam preparation Quick revision with examples and practical audit insights 💡 Don’t forget to Like, Share & Subscribe for more audit topic breakdowns and exam tips! Preparing for CA? You're in the right place! 🚀 Welcome to 1FIN by IndigoLearn – your ultimate destination for CA Foundation, CA Intermediate, CA Final, CFA, CMA (India), and ACCA courses. Join our family of 13,000+ students and experience a transformative learning journey. Our comprehensive video classes offer unlimited views, 1,000+ MCQs, free notes, and personalized mentorship to support your mental well-being. Transform Your CA Journey with 1FIN by IndigoLearn | CA Foundation, Inter, Final | Classes & Free Resources Ready to begin? Enroll with 1FIN today! : https://1fin.link/courses Got doubts? No worries! Ask away in our forums available on our app or website: 👉 1FIN Forums: https://www.indigolearn.com/forums Journey from BTech to CA – Inspirational Success Story: 📺 Watch Now: BTech to CA Journey: https://www.youtube.com/live/1RiP8Y91... Join our CA Intermediate Community & Access Free Resources: Telegram Channel: https://t.me/IndigoLearn1 Free Classes: Enroll for Free: https://www.1fin.link/free_courses Get Free Resources: https://www.1fin.link/free_resources Stay updated with the latest tips, tricks, and resources through our Social Media Channels: Follow Us on Social Media: LinkedIn:   / indigolearn   Instagram @IndigoLearn:   / indigolearn   Twitter @IndigoLearn:   / indigolearn   Facebook: IndigoLearn:   / indigolearn   Explore Our Other YouTube Channels & Subscribe Now: CA Final: https://www.1fin.in/FinalYT ACCA: https://www.1fin.in/ACCAYT CFA: https://www.1fin.in/CFAYT CA CS CMA Hindi: https://www.1fin.in/Hindi Ready to begin? Enroll with 1FIN today! : https://1fin.link/courses Happy Learning! Team 1FIN #CAFoundation #CAInter #CAFinal #IndigoLearn #1FIN #CharteredAccountancy #FreeCAClasses #CAResources #CAonlineclasses