CMA Inter Auditing | Revision | L1 | Dec 2026 & June 2027 | CMA Venkatesh Iswaran

CMA Inter Auditing | Revision | L1 | Dec 2026 & June 2027 | CMA Venkatesh Iswaran In this lecture of CMA Intermediate Auditing , CMA Venkatesh Iswaran Sir covers Theory Revision in complete depth. If you are revising or learning the topic for the first time, this lecture gives you exam-ready clarity with step-by-step explanations, practical examples, and exam-oriented question solutions. 📌 Important Links For CMA Inter Students: 👉🏻 Link To Join CMA Inter Whatsapp Community: https://chat.whatsapp.com/Ez79tFLBrED... 👉🏻 Link To Fill CMA Inter Google Form: https://forms.gle/zogArbpVfQ7CiTS1A 👉🏻 Access CMA Inter Group 1 Notes Just At ₹1: https://aac.courses.store/862072?utm_... 👉🏻 Access CMA Inter Group 2 Notes Just At ₹1: https://aac.courses.store/892772?utm_... 📌 SUBJECT-WISE PLAYLISTS: 👉🏻 CMA Inter Costing:    • CMA Inter Costing | Revision Lectures | Su...   👉🏻 CMA Inter Operations Management (OM):    • CMA Inter Operations Management | Success ...   👉🏻 CMA Inter Financial Management (FM):    • CMA Inter Financial Management | Success B...   👉🏻 CMA Inter Indirect Tax (IDT):    • CMA Inter IDT | Success Batch 10 | Lakshya...   👉🏻 CMA Inter Financial Accounting:    • CMA Inter Financial Accounting | Revision ...   👉🏻 CMA Inter Corporate Accounting:    • CMA Inter Corporate Accounting | Shares & ...   📚 What You Will Learn: ✔️ Meaning and Concept ✔️ Important Provisions & Concepts ✔️ Practical Examples for Better Understanding ✔️ Exam-Oriented Questions ✔️ Important Points for CMA Intermediate Data Analytics ✔️ Step-by-Step Explanation ✔️ Strong Conceptual Foundation for Upcoming Topics 🚀 SUCCESS BATCH SEASON 10 – LAKSHYA BATCH 🎯 This batch is specially designed for CMA Intermediate Dec 2026 students who want to build strong concepts, improve their understanding, and stay consistent throughout their CMA journey. 📌 Stay Connected: 📲 For Enquiries Call Us On: 8007777042 / 8007777043 / 9545879706 👉 Download Our Application (Android): https://play.google.com/store/apps/de... 👉 Download Our Application (iOS): https://apps.apple.com/in/app/classpl... (Org code: AAC) ▶️ YouTube:    / @cmafoundationakashagarwalclass   📸 Instagram: https://instagram.com/akash_agarwal_c... 📩 Telegram: https://t.me/Akash_Agarwal_Classes 🌐 Website: https://www.akashagarwalclasses.com 🎯 ABOUT AKASH AGARWAL CLASSES: Akash Agarwal Classes is India's leading CMA coaching institute with 10+ years of expertise in CMA Foundation, Intermediate, and Final. We have trained 25,000+ students with 100% FREE lectures, notes, mock tests and doubt-solving sessions. Our goal is to make CMA preparation accessible to every aspiring student across India. ▶️ Related Videos you should watch next: Previous chapter in Financial Accounting — see playlist above Next chapter in Financial Accounting — see playlist above Full CMA Intermediate Financial Accounting playlist — see playlist links above 📌Timestamps - 00:00 Intro 07:49 PYQ Chapter-wise Analysis 12:51 What is Audit? 15:25 Definition of Audit 16:59 True & Fair vs True & Correct 21:31 Statutory Audit 26:50 Qualification of Auditor 39:36 First Auditor Appointment 47:43 Casual Vacancy 49:35 Reappointment of Auditor 52:11 Ceiling on Audits 56:12 Resignation of Auditor 58:39 Penalty & Remuneration 1:00:14 Rotation of Auditors 1:07:34 Rights of Auditor 1:15:34 Fraud Reporting 1:20:52 Liabilities of Auditor 1:23:50 Branch Audit 1:27:51 Audit Committee 1:34:26 Joint Auditors 1:45:00 Cost & Secretarial Audit Begins 1:45:51 Meaning of Cost Audit 2:06:09 CRA-2 Filing 2:07:25 Tenure of Cost Auditor 2:10:23 Disqualification of Cost Auditor 2:11:07 Remuneration of Cost Auditor 2:12:41 Cost Audit Report – CRA-3 & 4 2:15:36 Penalties 2:16:27 Cost Auditor’s Reporting 2:19:26 Secretarial Audit 2:21:12 CRA Forms & MR-3 Recap 2:22:40 Penalty & SEBI Rule 2:35:23 IFC & NFRA Begins 2:36:29 Meaning of IFC 2:38:16 IFC Reporting 2:41:33 Benefits of IFC 2:48:47 Auditor’s Role – IFC over FR 2:52:28 Sec 143(3)(i) Reporting 2:54:22 IFC on Consolidated FS 2:55:29 IFC vs IFC over FR 2:59:00 NFRA – Meaning 3:14:48 What is Audit Report? 3:33:05 Types of Audit Opinion 3:40:41 Emphasis of Matter Para CMA Inter Auditing, Auditing CMA Inter, CMA Inter, CMA Inter Auditing Classes, CMA Inter Auditing Concepts, CMA Inter Auditing Questions, CMA Inter Auditing MCQs, CMA Inter Auditing Revision, CMA Inter Auditing Preparation, CMA Inter Auditing Lectures, CMA Inter Group 2 Auditing, CMA Inter Auditing Dec 2026, CMA Inter Auditing June 2027, CMA Intermediate Auditing, CMA Inter Audit Standards, Auditing Standards CMA Inter, CMA Inter Audit Procedures, CMA Inter Audit Planning, CMA Inter Audit Evidence, CMA Venkatesh Ishwaran, CMA Inter Classes, CMA Inter Exam Preparation, ICMAI CMA Inter