Top 5 Videos on Audit Report – Auditing and Ethics for CA Intermediate Exam by PW

Audit reports can be challenging because you need to connect multiple Standards on Auditing with the correct audit opinion and reporting requirements. You may find it difficult to distinguish between qualified, adverse, and disclaimer opinions, understand materiality and pervasiveness, or remember the reporting requirements under different standards. These concepts become more challenging when they appear together in practical and case-based questions.

To make your preparation easier, PW offers focused video lectures covering the Audit Report chapter through detailed explanations, revision sessions, and exam-oriented questions. You can understand how auditors form opinions, revise the SA 700 series, and connect reporting requirements with practical audit situations. 

Video 1: Build Complete Audit Report Understanding With SA 700 Series Coverage

This video explains the Audit Report chapter through Branch Audit, SA 600 on using another auditor's work, and SA 299 on Joint Audits. The lecture covers SA 700 for forming an opinion, SA 705 for modified opinions, SA 701 for Key Audit Matters, SA 706 for Emphasis of Matter and Other Matter paragraphs, and SA 710 for Comparative Information. It provides a detailed overview of the reporting standards and their practical applications.

Use this lecture when you need an organised explanation of the connected reporting standards. It supports standard-wise revision, answer writing, and a better understanding of how different audit situations influence the final report. You can also refer to the CA Intermediate Auditing and Ethics syllabus to keep your chapter preparation aligned with the prescribed topics.

Video 2: Revise Audit Report and Completion Topics Through Exam-Focused Questions

This exam-focused lecture revises Chapters 7 and 8 for the January 2026 examination. It explains subsequent events under SA 560, going concern under SA 570, written representations under SA 580, and communication under SAs 260 and 265. For Audit Report, it covers SAs 700, 705, 706, 701, and 710, Joint Audit, CARO, and CARO Paragraph 3, along with case-based questions and practical examples.

If you are preparing through focused revision, this session helps you connect important standards across two chapters. It also supports better application of auditing provisions when solving practical questions. For additional revision, you can explore PW's CA Intermediate Completion and Review video lessons to strengthen your understanding of related audit procedures.

Video 3: Learn Audit Opinion Decisions Through Short Revision and Reporting Concepts

This lesson provides a short revision of Audit Report, focusing on SA 700, SA 705, SA 706, SA 701, and SA 710. You learn about opinion formation, audit evidence, financial statement evaluation, reporting under the applicable framework, and factors such as accounting policies, accounting estimates, disclosures, and management bias. The lecture also explains qualified, adverse, and disclaimer opinions by connecting them with materiality and pervasiveness.

The decision-based approach is useful when you need to revise different audit opinions and understand when each type of opinion is appropriate. Watch this session during your final revision to strengthen your understanding of reporting standards and improve accuracy while attempting standard-based questions.

Video 4: Strengthen Audit Foundations With Super Revision and Assertion Practice

This lesson introduces Financial Statement Audit through the Companies Act, Schedule III, presentation, and disclosure requirements. The lecture explains the Assertion Concept and applies assertions such as occurrence, completeness, cut-off, valuation, existence, and rights and obligations to income statement and balance sheet items. It also discusses Share Capital Audit, authorised capital, resolutions, legal checks, and the issue of shares at a premium under Section 52.

This broader revision session is suitable for those who want to strengthen their audit fundamentals before studying reporting decisions. Understanding assertions also helps you connect audit evidence with financial statement items. You can further explore PW's CA Intermediate Auditing and Ethics preparation resources for additional chapter-wise learning and revision.

Video 5: Prepare Audit Report Concepts With Focused Opinion and Exam Revision

This video explains Audit Report for the September 2026 examination through audit opinion types, modifications to opinions, report structure, applicable reporting standards, and practical reporting situations. The lecture also includes exam-oriented questions, helping you connect the format of an audit report with the reasons behind qualified, adverse, or disclaimer opinions and related reporting decisions.

Use this focused lecture after completing the chapter or during your final revision. It helps you recall the structure of an audit report, understand opinion-based decisions, and prepare for both direct and application-based questions in CA Intermediate Auditing and Ethics.

These five PW videos cover Audit Report through detailed lectures, Standard on Auditing explanations, practical examples, assertion-based learning, and exam-focused revision. You can begin with the comprehensive lectures to understand reporting requirements, use focused sessions to revise audit opinions, and practise questions to improve your application of concepts. 

Combine these videos with the latest CA Intermediate chapter-wise weightage and ICAI study material to organise your preparation and approach the Auditing and Ethics examination with greater confidence.