Top Videos on Completion and Review – Auditing and Ethics for CA Intermediate by PW

Completion and Review is an important chapter in CA Intermediate Auditing and Ethics. It covers the auditing standards that explain how an auditor communicates with those charged with governance, evaluates misstatements, deals with subsequent events and assesses whether an entity can continue its operations.

The chapter includes several standards, conditions and reporting requirements. You need to understand the differences between these standards and know how to apply them to practical audit situations. Remembering all the provisions can be difficult without regular revision and question practice.

The top videos on Completion and Review for CA Intermediate by Physics Wallah (PW) cover these topics through detailed lectures, standard-wise explanations, important questions and marathon revision sessions.

You can combine these sessions with the PW CA Intermediate preparation resources to organise your Auditing and Ethics preparation and revise the syllabus chapter by chapter.

Video 1: Understand All Important Standards Covered in Completion and Review

This video covers Completion and Review through six important Standards on Auditing: SA 260, SA 265, SA 560, SA 570, SA 580 and SA 450. It explains communication with those charged with governance, communication of internal control deficiencies, subsequent events, going concern, written representations and evaluation of misstatements.

The session also discusses audit conclusions, adjustments, review procedures and practical questions. These explanations help you understand what an auditor needs to consider before completing an audit and forming an opinion.

Start with this video if you want to understand the main provisions of the chapter together. Pay attention to the requirements of each standard and the differences between related concepts.

Video 2: Revise Chapter 7 with Detailed Explanations of Each Standard

After covering the main concepts, use this video for a closer revision of Chapter 7, Completion and Review. It explains SA 560 (Subsequent Events), SA 570 (Going Concern), SA 580 (Written Representations), SA 260 (Communication with Those Charged with Governance), SA 265 (Communicating Deficiencies in Internal Control) and SA 450 (Evaluation of Misstatements).

The lesson follows a topic-wise approach, making it easier to understand the requirements of each standard and remember their applications. You can also use the explanations to connect the concepts with questions asked in CA Intermediate Auditing and Ethics.

Watch this session after studying the chapter once or use it for a second revision. It is useful when you want to revisit individual standards and understand their important provisions in more detail.

For additional preparation, refer to the CA Intermediate Auditing and Ethics study resources to find relevant subject material and organise your revision.

Video 3: Practise Important Questions from Audit Chapters 5 to 8

After revising the concepts, move to this session for important question practice from Auditing and Ethics Chapters 5 to 8. The lesson covers topics such as assertions, presentation and disclosure, share capital, reduction of share capital and borrowings.

It also explains how to check existence, completeness and valuation using agreements, confirmations, schedules, minutes, accounting policies, auditing standards and relevant legal provisions.

This video is useful for practising the application of audit concepts and improving answer presentation. Pay attention to the keywords and important points discussed in the solutions. Practising these questions can help you recall the relevant provisions and write more accurate answers in the examination.

Video 4: Revise the Complete Audit Syllabus with a Marathon Session

After completing the chapter revision and question practice, use this marathon session for a final review of the Auditing and Ethics syllabus. It covers Completion and Review along with other important topics, including communication, subsequent events, going concern, written representations, misstatements, audit planning, risk assessment, internal controls and audit evidence.

The session also revisits documentation, sampling, audit opinions, Key Audit Matters (KAM), Emphasis of Matter (EOM), Other Matter (OM), MUGC, professional ethics, independence and bank audit.

Watch this video during your final revision to connect topics from different chapters and revisit areas that need more attention. It can also help you refresh important concepts without watching every chapter lecture again.

How to Use These Videos for CA Intermediate Auditing and Ethics Preparation

Each video has a different purpose, from understanding auditing standards to practising examination questions. Follow this sequence to make your Completion and Review preparation more effective:

1. Understand the chapter: Begin with CA Hemant Sir's session to learn the six important standards and their applications.

2. Revise each standard: Watch Ankit Mundra Sir's Chapter 7 lecture to revisit the provisions and understand individual requirements.

3. Practise important questions: Move to the Chapters 5 to 8 question session and focus on answer presentation, keywords and practical applications.

4. Complete your final revision: Use the marathon session to revisit important topics, tricky points and connections across the syllabus.

5. Practise ICAI questions: Solve questions from the study material, Revision Test Papers (RTPs), Mock Test Papers (MTPs) and previous year question papers.

Along with these videos, keep your ICAI study material handy. Make short notes of important provisions, practise writing answers and revise the differences between the standards regularly. This will help you remember the requirements and apply them correctly when solving examination questions.

Completion and Review requires a clear understanding of different auditing standards and their application during the final stages of an audit. These four PW videos cover the chapter through detailed explanations, standard-wise revision, important questions and a complete audit marathon.

Follow the sessions alongside ICAI study material and regular answer-writing practice. This will help you revise important provisions, improve your understanding of practical questions and prepare more confidently for the CA Intermediate Auditing and Ethics examination.