CA Final Audit Revision Marathon | Revise SRS 4400 | ICAI New Course | Neeraj Arora

#cafinal #neerajarora #edu91 CA Final Audit Classes by Neeraj Arora- https://www.edu91.org/s/pages/cafinal... SRS 4400 Engagements To Perform Agreed Upon Procedures Regarding Financial Information SRS 4400 provides guidance on- the auditor's professional responsibilities when an engagement to perform agreed-upon procedures regarding financial information is undertaken and, on the form, and content of the report that the auditor issues in connection with such an engagement. Objective in Accordance with SRS 4400- The objective of an agreed-upon procedures engagement is for the auditor to carry out procedures of an audit nature to which the auditor and the entity and any appropriate third parties have agreed and to report on factual findings. No assurance is provided in such a report. Instead, users of the report assess for themselves the procedures and the findings reported by the auditor and draw their own conclusions from the work done by the auditor. The report is usually restricted to those parties that have agreed to the procedures to be performed since others, unaware of the reasons for the procedures, may misinterpret the results. Timestamps- 00:00 Introduction 00:52 What are Related Services and Agreed-upon Procedures? 03:30 Objective in Accordance with SRS 4400 05:06 Audit Vs. Agreed-upon Procedures 05:30 General Principles of an Agreed-upon Procedures Engagement 06:33 Defining the Terms of the Engagement 10:41 Planning 10:48 Procedures and Evidence 11:05 Reporting 15:29 Documentation 16:11 ICAI Questions discussed related to SRS 4400 Become a part of our telegram channel for notes, polls, important announcements etc.- https://t.me/neerajaroraclasses ********* Related topics- ca final audit, ca final audit 2024, ca final audit revision, ca final audit new course, ca final revision videos, ca final audit neeraj arora, ca final audit revision by neeraj arora, ca final audit revision 2024,ca final new sa, ca final srs 4400, edu91, edu91 ca final audit, neeraj arora