🥹🥹mai kb se idhr udhr k revision dekh k pareshan tha, kisi se clarity nhi mil rha tha, bht se concepts bhul gya tha regular class k. Aap teeno best ho . Inta dua nikl rha dil se kya batau. So easy and neat explanation, sb crystal clear.
Till now my view was that there is no good faculty available in the whole market for audit. But then enters Sachin sir❤ a true gem ❤audit easy lagne lagi hai ab🧿🧿
Involves public money.. So we should be care ful while spending Categories of psu 1. Govt department eg. Railways, postal 2.corporations established under specific acts eg. Lic, uti 3 govt co : in which morethan 51 % hold by cg, sg or both Subsidiary of govt co is also a govt co( irrespective of share) Audit is done by caag( normally it is done by ca s and handit over to caag) Audits subject to caag 1.psu 2.non commercial bodies regulated by gov eg isro 3 authorities and bodies substantially financed by govt Role of caag As per co act he should give directions to govt co auditor regarding auditing Auditor should give report in his report Directions provided by caag Actions taken by him Impact on FS Articles Article 148- appointment by president Removal (2/3 majority,) incapable, misbehaviour Article 149 powers and duties Article 150 on advice of cag president prescribes the format of accounts Article 151 audit report of caag central/state should be submitted to president/governor to parliament/state legislature For report discussing form committes 1.public accounts committee 2.estimate committee 3.copu public estimate committee Money disbursed well is applied on purpose for needed It is authorized Distribution as per provision Examine caag report 2.estimate committee Report on efficiency and economies may be affected Suggest alternative policies Money well laid out In which format it should be presented in parliament Committee on public undertaking Examine psu Examine cag report Examine efficiency Other functions(not mentioned above of pac, ec, and works allotted by speaker from time to time) Cag role Committee- friend, philosopher, guide commitees work on basis of cag eport He scrutinizes the note submitted by ministries to committee Basic elements 1.three parties auditor, responsible party, intended user+(stakeholders, parliament) 2.subject matter, criteria, subject matter information 3.types of engagement Attestation (financial audit) Direct report engagement (compliance and performance) Types of audit 1. Financial audit Express an opinion on f/s as per afrp yo enhance the confidence of users 2.compliance audit Here we check subject matter is meeting criteria or not Subject matter with criteria Propriety audit:generally principle Regularity: laws and regulations When will compliance audit done.? Individually Along with fa Along with performance audit Performance audit Systematic Examination of evidence to assess the performance of psu To improve public accountability for decision making Economy: minimize the cost without comprimising the quality Efficiency : input- output ratio Sound procurement practices Resources are protected Resources are whether used or not Optimum resources are used( no wastage)
Ajay and Atul sir se thoda alag ye he ki ....Sachin Sir ki awaaj baut Sweet hein jo sunne me baut maja aata hein😀(just natural differentiation .... otherwise this brothers are all good and Surrender sir is also just amazing)
I took class from other teacher..aisa lag rha tha kya he pada rahe bas jo book mai likha ushko hindi m translate krna or na he kisi chiz ka concept smjhana...... Waste of money...after watching this vedio understanding each word and concepts best❤ audit with sachin sir now❤
UDO-PATI..PATI KO UDANA HE 1:30:01 😂😂😂....The style of teaching of sachin sir is really appreciable, first teaching each topic in easiest language then linking with concept book yaad bhi ho gya ...Thank you so much sir..for this beautiful and best revision lecture nd easy memory techniques..😊😊😊😊😊
Agreee brother And सबसे बड़े फरिश्ते इनके माता और इनके पिता जिन्होंने इन्हे जन्म दिया है❤ I just bow down to Aggarwal family ❤ And never forget till the last breath of my life ❤
So many teacher make audit book which are not even updated and has old question with old answer and it's hotch potch but when I refer Atul Sir book or Ajay Sir book or Surrender Sir book I have my mind clear that it's new and updated material and only important and valuable things are included in material. Audit book is so concise and top the point this time I will get 50 in audit.
Thank you so much sir for your lectures. I couldn't clear audit last time and now I'm a CA. Your lectures helped a lot. All the best for your teaching journey ahead sir. Radhe Radhe!
Thank you sir. I have learnt 6 chapters so far with your revision videos. I felt other teachers are teaching as if they are revising for themselves(Very fast) but you are teaching for us. Thank you.
Best revision lecture ❤.although 2 hrs ka hai but in vlc 1.25 ki speed pe bhi dekh sakte Hai. Even more speed.but on other side 30 minute ka revision lecture hone ke bad bhi .80 or even lower speed pe dekhne ke bad bhi lagta ki again dekhna padega ki kya Hai PSU chapter.😂. comittees type ,compliance audit , performance audit explained in easy manner.No unnecessary storytelling and rhyme is good thing I liked the most.
Sir, Please clarify whether revision lectures related to - 1) SA/SRE 2) Professional ethics Would be uploaded or not ? I have high hope, please clarify ?
Till now We've studied 'Monopoly in any market leads to market failure.' But I guess these 3 brothers are an exception to it by helping students to pass exams with ease. Thank you so much Sir. Keep going. Radhe radhe.
Sir you're a gem. What a fabulous and Professional way to study the Audit subject. Other teachers take lecture like We are kindergarten kids. I hate when someone don't teach with sincerity but you're different and your way of studying is the best and fantastic. Thank you very much for the revision videos this time I will clear CA with flying colours.
Sir ye to aapke humshakal lg rhe h😮😮...first time dekha to ajay sir lge ...phir dubara se dekha ye to Sachin sir h.... Sir lgta h aapke family me sirf CA hi bhare h😊😅
WAHHH, AB YE TRINITY PURA CA MARKET ME CAPTURE KR DENGE. Beautiful explanation
🥹🥹mai kb se idhr udhr k revision dekh k pareshan tha, kisi se clarity nhi mil rha tha, bht se concepts bhul gya tha regular class k. Aap teeno best ho . Inta dua nikl rha dil se kya batau.
So easy and neat explanation, sb crystal clear.
Shandaar🔥 ab toh classes ki bhi jarurat nhi padeghi aage students ko revision video is more than sufficient to understand concepts.
Phir sir ki earning kaha se hogi
Till now my view was that there is no good faculty available in the whole market for audit. But then enters Sachin sir❤ a true gem ❤audit easy lagne lagi hai ab🧿🧿
01:02:45 Marketing karne ka tareeka thoda kezual hai 😂😂
Amazing revision video honestly ❤️🔥
Involves public money.. So we should be care ful while spending
Categories of psu
1. Govt department eg. Railways, postal
2.corporations established under specific acts eg. Lic, uti
3 govt co : in which morethan 51 % hold by cg, sg or both
Subsidiary of govt co is also a govt co( irrespective of share)
Audit is done by caag( normally it is done by ca s and handit over to caag)
Audits subject to caag
1.psu
2.non commercial bodies regulated by gov eg isro
3 authorities and bodies substantially financed by govt
Role of caag
As per co act he should give directions to govt co auditor regarding auditing
Auditor should give report in his report
Directions provided by caag
Actions taken by him
Impact on FS
Articles
Article 148- appointment by president
Removal (2/3 majority,) incapable, misbehaviour
Article 149 powers and duties
Article 150 on advice of cag president prescribes the format of accounts
Article 151 audit report of caag central/state should be submitted to president/governor to parliament/state legislature
For report discussing form committes
1.public accounts committee
2.estimate committee
3.copu
public estimate committee
Money disbursed well is applied on purpose for needed
It is authorized
Distribution as per provision
Examine caag report
2.estimate committee
Report on efficiency and economies may be affected
Suggest alternative policies
Money well laid out
In which format it should be presented in parliament
Committee on public undertaking
Examine psu
Examine cag report
Examine efficiency
Other functions(not mentioned above of pac, ec, and works allotted by speaker from time to time)
Cag role
Committee- friend, philosopher, guide
commitees work on basis of cag eport
He scrutinizes the note submitted by ministries to committee
Basic elements
1.three parties auditor, responsible party, intended user+(stakeholders, parliament)
2.subject matter, criteria, subject matter information
3.types of engagement
Attestation (financial audit)
Direct report engagement (compliance and performance)
Types of audit
1. Financial audit
Express an opinion on f/s as per afrp yo enhance the confidence of users
2.compliance audit
Here we check subject matter is meeting criteria or not
Subject matter with criteria
Propriety audit:generally principle
Regularity: laws and regulations
When will compliance audit done.?
Individually
Along with fa
Along with performance audit
Performance audit
Systematic Examination of evidence to assess the performance of psu
To improve public accountability for decision making
Economy: minimize the cost without comprimising the quality
Efficiency : input- output ratio
Sound procurement practices
Resources are protected
Resources are whether used or not
Optimum resources are used( no wastage)
Ajay and Atul sir se thoda alag ye he ki ....Sachin Sir ki awaaj baut Sweet hein jo sunne me baut maja aata hein😀(just natural differentiation .... otherwise this brothers are all good and Surrender sir is also just amazing)
Amazing Revision Videos
बोलो वृंदावन बिहारी लाल की जय 🎉🎉❤❤
I took class from other teacher..aisa lag rha tha kya he pada rahe bas jo book mai likha ushko hindi m translate krna or na he kisi chiz ka concept smjhana...... Waste of money...after watching this vedio understanding each word and concepts best❤ audit with sachin sir now❤
48:20 - performance audit
1:08:36 - planning the performance of audit
1:17:10 - deciding the audit approach
1:33:30 - comprehensive audit
1:48:00 - propriety audit
48:00 Performance Audit 1:33:20. Comprehensive Audit
1:48:00 Propriety Audit
UDO-PATI..PATI KO UDANA HE 1:30:01 😂😂😂....The style of teaching of sachin sir is really appreciable, first teaching each topic in easiest language then linking with concept book yaad bhi ho gya ...Thank you so much sir..for this beautiful and best revision lecture nd easy memory techniques..😊😊😊😊😊
Honestly speaking, loved the way he explained! very happy to see such a generous teacher !
I was so scared for this chapter but you are amazing..Just enjoyed the whole chapter without seeing the watch for the first time for audit...
Gonna say my Kids... Hamare CA preparation time pr 3 farishte bheje the bhagwan ne Atul,Ajay and Sachin Agarwal❤
1 Farishta aur hai bhai unko bhi mention kar dijiye.... Surrendra sir😇
You forgot surender sir, just surrender to surender sir he will take care of IDT
Mee too !!
Agreee brother
And सबसे बड़े फरिश्ते इनके माता और इनके पिता जिन्होंने इन्हे जन्म दिया है❤
I just bow down to Aggarwal family ❤
And never forget till the last breath of my life ❤
Agree true I will also say to my daughter
So many teacher make audit book which are not even updated and has old question with old answer and it's hotch potch but when I refer Atul Sir book or Ajay Sir book or Surrender Sir book I have my mind clear that it's new and updated material and only important and valuable things are included in material. Audit book is so concise and top the point this time I will get 50 in audit.
Thank you so much sir for your lectures. I couldn't clear audit last time and now I'm a CA. Your lectures helped a lot. All the best for your teaching journey ahead sir. Radhe Radhe!
Sir ke concept notes enough hai kya audit ke liye???
Thank you sir.
I have learnt 6 chapters so far with your revision videos.
I felt other teachers are teaching as if they are revising for themselves(Very fast) but you are teaching for us. Thank you.
Itna easy hai chapter thank you Atul sir ❤😊
Nothing could be better than understanding a topic which one was not well versed with!! Great Job Sir!! Shree Kunj Bihari Shree Haridas
Earlier i used to mugging up this chapter now i have learned this chapter with conceptual clarity❤
You are great sachin Sir
48:17 Performance Audit
1:33:20 Comprehensive Audit
1:48:00 Propriety Audit
Best teacher till now ❤ I mean he is better then SK ,No faltu baat ,no rataa ,just clear understanding
who is sk
Aisa kuch nahi. SK sir (AIR8) bhi toh ache hi hai. Kisi ek ki taarif karne ke liye dusre ko nicha dikhana zaroori hai kya?
Superb explanation with clear conceptual clarity 👌 👏 👍
Radhey Radhey sir 🙏
Loved the clarity in the lecture from sachin sir. . Once again thank you so much sir for the continuous support to us student❤
Main to ye chapter chhod kar jaane lgaa tha but abb jrurat nhi hai abb after this video smjh aa gyaa A to Z❤
Radhe Radhe sir..🙏 thank you so much sir...🙏 🥺 Thats all we needed sir.... great conceptual clarity sir....🙏🙏
Finally got the clarity which I was looking for. Thank you so much sir 😊
Radhe Radhe🙏
Radhe Radhe Hare Krishna sir ji🙏
Bhatreen Revision..
Honest review your revision lecture is equivalent to regular lecture concept is fiscal clear ❤❤
Sachin sir the way you deliver the class is soothing..
Radhe radhe 🙏
जय भोले की 🔱🚩🙏🏻
Thank you sir itna easily or smoothly smjhne ke liye 😊
1:49:00 Propriety Audit Thanks Sir
Thank you sir
Pehle baar PSU audit samajh mein aaya hai
1:33:25 comprehensive audit
Best revision lecture ❤.although 2 hrs ka hai but in vlc 1.25 ki speed pe bhi dekh sakte Hai. Even more speed.but on other side 30 minute ka revision lecture hone ke bad bhi .80 or even lower speed pe dekhne ke bad bhi lagta ki again dekhna padega ki kya Hai PSU chapter.😂.
comittees type ,compliance audit , performance audit explained in easy manner.No unnecessary storytelling and rhyme is good thing I liked the most.
Abbbhii maja aayega naaa bhidu ❤ ....thanks AIR 1 brothers ❤
thank you sir
Thanks sachin sir, these audit revision videos are really helpful
Thank you so much sir ❤ Maza aa Gaya.
Thanks sachin sir on serious note audit b yaad ho skti hai ye apse pd k pta chla
Sir please upload standards revision lectures also,it will be great favour.Thank you sir for your clarity and efforts.
Kaash aap Jan se video bnaate. Toh or detail study hoti. 😢
Abhi toh me bus jese tese kr raha hu syllabus cover. 😂😂
Radhe Radhe ❤
🙂pheli baar sir audit smj aa ri h 🙏
Thanku very much sir ur really an awesome Teacher...This revision videos are really very helpful
Amazing...thank you Sir!
1:50:00 propriety audit
Best explanation ever .
Sir, Please clarify whether revision lectures related to -
1) SA/SRE
2) Professional ethics
Would be uploaded or not ? I have high hope, please clarify ?
Not gonna lie, Sachin sir looks like ajay sir but with glasses.
19:37 public account committee
What a great explanation ❤. Amazing sir. Apka explain karne ka tarika bohot acha hai
Supper se bhi upper ❤❤
Sir jis chapters ki schedule follow kar rahe hai, kya hum bhi wo schedule follow kar sakte hai??
Till now We've studied 'Monopoly in any market leads to market failure.' But I guess these 3 brothers are an exception to it by helping students to pass exams with ease. Thank you so much Sir. Keep going. Radhe radhe.
Sir you're a gem. What a fabulous and Professional way to study the Audit subject. Other teachers take lecture like We are kindergarten kids. I hate when someone don't teach with sincerity but you're different and your way of studying is the best and fantastic. Thank you very much for the revision videos this time I will clear CA with flying colours.
Tysm sir 🙏
Maan gaye sir.. 🙏 worth the wait.❤️
Thank you so much ❤
please take some comfortable chair or change setup🙏🙏
Thank you sir ❤
Hare krishna❤
Sir ye to aapke humshakal lg rhe h😮😮...first time dekha to ajay sir lge ...phir dubara se dekha ye to Sachin sir h....
Sir lgta h aapke family me sirf CA hi bhare h😊😅
Mujhe to first time dekhne par Ajay sir lage phir dobara dekha to samajh aaya 😮😅
atul sir + ajay sir + sachin sir + surrender sir = Leading CA Faculties in all over India💥💥💥🧡
kya mast padhaya reee...its seems ki yaehh ajay
sir ki first copy hai
Thankyou!! ❤
Hare krsihna 🙏
Thank you Sir for amazing revision 💯💯
Sir thoda has v diya kro, ajay sir jaise😅,
Ek dm crystal clear 👍
Keep up the good work sir❤
Hare Krishna ❤️🌈🥰😇
1:02:40 must watch 😮😮😮
18:28 committees
शानदार,ज़बरदस्त, जिन्दा बाद
♥ ♥ ♥ RRR and KGF of CA coaching industry ♥ ♥ ♥
Thank you sir for these lectures.
Amazing❤ thank you 😊😌
Real brother h aapke??
Atul brothers are rulling CA industry and will be rulling........ Radhe Radhe...
❤❤❤
Father, Son and the Holy Ghost ki tarah aap bhi eik holy trinity ho ❤
Nice explanation sir tq
Also want video for newly added SA
Thanku sir
Sir please aage ke videos bhi jaldi daliye
PAC psu pe nhi krti COPU krti hai
23 minutes
Best
SHANDAR FACULTY LEKE AYE ATUL SIR NE
just wow
🙏🙏🙏
Keswani ki dukan band ab😂
highly overrated
He is very irritating.
@@kunal1999G bhai maine lectures mangvae 65 lectures m se 20 kre baki chod die.. ab sachin sir ki videos dekh ke self kra hu audit
1:30:01 itnee serious lecture ke beech m...😅😅 udo pati pati ko udana h 😅😅😅😅😅
Bhauk nhi hona tha just initial ki bat thi😂😂😂
Amazing 🙌🏻🤩
33:23 cag role
Teeno bhai ❤️
Sir itne din kha chupa rakha tha...chota pack bada dhamaka...thanks sir