SA 450 - Evaluations of Misstatements identified during the Audit | For May 25/ Sept 25/ Jan 26

This video covers SA 450 - Evaluations of Misstatements identified during the Audit. It is newly introduced SA in CA Inter Audit Syllabus in New Scheme/ course/ syllabus which is applicable for May 25/ Sept 25/ Jan 26 attempt. It is Part 3 of Chapter 7 - Completion and Review of Paper 5 - Auditing and Ethics for CA Inter. It is based on ICAI Study Material (Modules). It is explained in detail for CA Inter May 25/ Sept 25/ Jan 26 attempt. It is relevant for ICAI New Scheme of Education and Training (New Course of CA Inter). It is helpful in understanding the concept and to remember as well. To download full notes of CA Inter Audit for Revision, click on the below link of Google Drive: https://drive.google.com/drive/folder... (It is to be noted that materials may be changed/ amended according to ICAI Material, Papers, RTPs and MTPs, hence, it is advisable to check the updated date of the document and previously downloaded document by you, if any.) Time Stamp: 00:00 Introduction 02:46 SA 450 - Evaluations of Misstatements identified during the Audit 03:16 Objectives of Auditor in Accordance with SA 450 03:39 Accumulations of Misstatement Identified during the Audit 05:50 Consideration of Identified Misstatements as the Audit Progresses 10:30 Communication and Consideration of Misstatements 13:34 Evaluating the Effect of Uncorrected Misstatements 16:37 Communication with Those Charged with Governance (TCWG) 17:58 Written Representation from Management Regarding Effects of Uncorrected Misstatements 19:18 Documentation regarding Misstatements Identified During Audit Follow on: LinkedIn:   / krupen-hathi-834772185   Instagram: https://instagram.com/krupenhathi?igs... Twitter (X): https://twitter.com/KrupenH?t=dWtg8G_... Facebook:   / krupen.hathi   This video is a result if you search for: ca inter ca inter standards on auditing ca inter sa ca inter audit ca inter new syllabus ca inter audit new syllabus ca inter audit and ethics ca inter audit ch 7 ca inter ch 7 audit ca inter audit chapter 7 ca inter sept 25 ca inter may 25 ca inter jan 26 ca krupen hathi ca inter audit playlist ca inter audit full playlist ca inter audit full course ca inter audit full lectures ca inter audit chapter 7 ca inter audit chapter 7 new syllabus Contact: [email protected] #sa450 #sa450EvaluationsofMisstatementsidentifiedduringtheAudit #cainterauditch7sa450 #cainterauditchanges #cainterauditchangesinnewcourse