Bank Audit Banks’ distinguishing characteristics 2:08 Special audit considerations in banks due to 3:38 Legal Framework 4:47 Form & Content of FS 5:15 Audit & Appointment of Auditor 5:52 Appointment letter sent by banks to SCAs contains 6:57 Appointing Authority 7:54 Conducting Audit - Stages 8:31 Special Considerations in IT Environment 10:21 Key security control aspects that auditor addresses in computerised bank 11:28 General ICs 12:38 Cash ICs 17:04 Clearings ICs 21:01 Loans & Advances ICs 14:16 Credit Card Operations ICs 18:43 Internal Audit & Inspection - RAP includes 20:22 Compliance with CRR & SLR requirements 22:30 Items excluded 24:08 Items included 25:35 Special-purpose Certificates of Investments 26:46 Auditor obtains evidence about following while auditing advances 28:02 Evaluation of ICs over Advances - Procedures 28:48 Substantive Audit Procedures for Advances 29:37 Recoverability of Advances - Procedures 31:15 A/cs regularized near B/S date 31:46 Drawing Power Calculation 33:03 A/cs with temporary deficiencies 33:49 Govt Guaranteed Advances 34:42 Agricultural Advances 36:49 Sale/Purchase of NPAs - Examine 38:25 For sale of NPA, ensure - 39:51 For purchase of NPAs, verify 41:29 Basel III accord aims at 37:45 Current & saving a/cs - Procedures 43:40 Disclosure Requirement for Contingent Liabilities 45:08 For Contingent Liability, Auditor shall obtain Mgt representation that 45:59 Contingent Liabilities - Procedures 47:48 Auditor’s Report 48:17 Reports & certificates 49:46 Long Form Audit Report (LFAR) 51:12 Scope of Concurrent Audit 52:43 Foreign Exchange - Procedures 53:13 Advances - Procedures 54:19 Appointment of Concurrent Auditors 55:24 Reporting Systems of Concurrent Auditors 56:57 MCQ Points 57:57 NBFC Definition of NBFC 1:05:36 Co. exempted from registration under RBI 1:07:56 NBFCs are categorized as 1:09:16 Diff B/w Banks & NBFCs 1:10:38 Scale Based Regulation - 4 Layers Base Layer (BL) 1:15:30 Middle Layer (ML) 1:17:06 Upper Layer (UL) 1:18:00 Top Layer (TL) 1:18:32 Capital Requirements 1:12:02 Risk Weights for Assets 1:14:15 Income Recognition 1:20:24 Asset classification 1:21:02 Provisioning Requirements (except MFI) 1:24:20 NBFC Acceptance of Public Deposit (RB) Directions, 2016 1:26:35 NBFC Prudential Norms 1:29:09 Classification of Frauds by NBFC 1:30:15 Audit Check-list for ICC 1:32:14 Audit Report for All NBFC 1:35:26 Audit Report for NBFC accepting public deposits 1:34:14 Audit Report for NBFC not accepting deposits 1:37:06 For co. not required to hold CoR subject to conditions 1:38:02 Auditor to submit exception report to RBI 1:38:42 Applicability of Ind AS 1:39:51 Diff b/w Division II (Other than NBFCs) & Division III (NBFCs) of Schedule III 1:40:37
Thank you for all of this revision videos and also your audit book..... I think now audit is favorable subject for those who failed in recently exam.. Only becoz of your videos and wonderful notes..🙌👏
In every 10 to 15 minutes, there is ad which is so frustrating at time of revising in last few days of exam..... concentration breaking after almost each and every topic.....
sir please provide your hand written notes charge just like your book for pdf i m having so much difficulty in writing your notes ..it will be very helpful sir please understand ...dont abandon us like the other faculties do .....
Sir itne jyada ads aa rhe h esa mat kro we all respect you. Pta nhi aajkal aap only monetary consideration ko hi priority kyo de rhe h. Sach m itne jyada ads nhi dene hote. Plz consider
Sir, you said in the beginning that all the question answer videos will be made available. Sir, please make them available as soon as possible, because without solving the questions confidence cannot be built.
Sir aaj se hi office se leave mili hai can please suggest me 🙏 G2 mein sirf 42-42 leni hai because exemption hai elective mein And g1 ka ek subject for exemption prepare kr rhi hoon - can you pls suggest kaunsa prepare karoon? Confuse hoon between audit and sfm - Because audit aapne itna acha karwaya hai and dusri taraf afm practical hai isliye confuse can you pls advise kroge?
