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 47:18 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..🙌👏
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
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 apne sare chap mast karwaye bt ye pata nahi kyu bank audit itna ache se nahi krwaya waise sahi b hai kam marks ke lie itna juada efforts karna worth it bhi nahi bt thank you sir 🙏
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.
I must say ki jab inke classes ayenge to audit ki duniya me ak andhi aygi aur najane kitne faculties us andhi me beh jayge.not defaming any faculty but boss me bat to kuch alag ha
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?
Thank you Hemant Somani Sir for amazing memory techniques ❤
Buy Concept Book & Test Series - ankushchirimarclasses.com
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 47:18
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 ❤
@@ankushchirimar Sir can you please pin this. It will be of much help. Thanks🙏
Feeling the tiredness Ankush take care of your health thanks for everthing you have done
Thank you ❤
My Reference
22:18
27:21
29:38
37:48
57:56 MCQ's related
Seeing your efforts during your health issues motivates me to score exemption in audit. Ton of thanks for making audit easier than ever.
Thank you ❤Bestttttt wishes ✨️
Pahli baar dekh ri hu k audit padhatay huay koi itna khush hai..jissay dekh kr mujhay bhi lag raha hai k audit interesting hai....thank you sir...
Thank you ❤Bestttttt wishes ✨️
U made it so interactive and precise yet covering everything...Thanks for your efforts...its really helping 🙏
Thank you ❤Bestttttt wishes ✨️
Thank you so much bhaiya for revision videos
It' so helpful to us 😊
Glad ❤Bestttttt wishes ✨️
Thank you Ankush for these amazing revision videos!!!
Glad ❤Bestttttt wishes ✨️
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..🙌👏
Glad ❤Thank you ❤Bestttttt wishes ✨️
Thank you so much bhaiya❤️ for your constant support.....audit seems easy now❤
Glad ❤Bestttttt wishes ✨️
MCQ Points - 23:04
Ni 58:00
Kudos to you bro! book is great content is greatest ❤
wishing you good health
Glad ❤Thank you ❤Bestttttt wishes ✨️
Thank you so much.
Glad ❤Bestttttt wishes ✨️
Too many ads in this vedio. It's breaks concentration of students
True
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
Matlab free me itna badhiya content mil rha...usme bhi kami nikalni h ...Hadd h...youtube premium le lo bhai...aap padhaoge free me?
1:05:36 NBFC
Thank you sir 👍
Bestttttt wishes ✨️
Thank you so much Bhai❤
Glad ❤Bestttttt wishes ✨️
bhai padhate bht acha ho but channel me ads bht zyada hai har 5 min me ad aa jate hai please disable it
Finally 🎉🎉❤❤
Yesssssssssss ❤️
58:00 mcq points
Can you please stop video monetization sir please! its interrupting the concentration
Had removed ads from 100% Revision Videos ♥️
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.....
Free mein class hai toh add dekh lo bich bich mein😂
For my reference 58:00
Awesome enthusiasm
Thank you ❤
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 .....
Sirji ..ab ek combine file pdf provide kra dijiye for complete audit... helpful hoga... thankyou in advance ❤
Nice for revision purpose 18 September 24
Thank you ❤
27:00 tak double revision done
1:01:00 mcq
thanks sir
Glad ❤Bestttttt wishes ✨️
Sir apne sare chap mast karwaye bt ye pata nahi kyu bank audit itna ache se nahi krwaya waise sahi b hai kam marks ke lie itna juada efforts karna worth it bhi nahi bt thank you sir 🙏
Isse record karte time, i was not well
It's ok sir apne sab mast padhaya hai @@ankushchirimar
@@ankushchirimartake care of your health
Thank you ❤
bhai too much YT ads....start or end me laga do flow tut jata hai
Hum ca banenge
Yesssssssssss ❤️
Bestttttt wishes ✨️
Hum CA Banenge
Yesssssssssss ❤️
Bestttttt wishes ✨️
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.
Koshish puri rahegi ♥️
Ab to #HM CA bn hi rhe h ..CA
Yesssssssssss ❤️ Bestttttt wishes ✨️
Is this content enough for the exam as in the icai module this chapter is so vast?
Don't worry, I have covered everything that is relevant to score 80 marks atleast, other topics are not that relevant 😊❤️
Ok. Thanks!
@24:25 literally Bum hi fat jata hai audit ke paper me
thik ha sir yess sir 😂
Sir is the requirement of Minimum net owned funds will be seen only for commencement or NBFC has to maintain it at all time ?
Has to maintain it as well
Ca banenge
Yesssssssssss ❤️
Bestttttt wishes ✨️
Bhaiya aap question practice session kb start kroge pls do as soon as early if possible
+1
NBFC Audit 1:05:30
Bhaiya ye bank audit ca inter wale bache bhi dekh skte h kya
Pls bank ka provision ka rate explain
56:00 mcq
Sir please inter ki bhii dalado for jan 25 please sir please 😢
Sir i request you please disable ad till nov 24 exam
Download kar lo bhai save
skip video extension lga le bhai thode paise unko kmane do free me video de rhe
Can please make the videos in English
Whether we shd take NOF as 10cr or 2 cr in exam?
2 cr for now
ca inter ke liye dekh sakte hai kya isko
Kuchh part, yes
Very well Explained🎉❤😊
Thank you ❤
Sir, I ordered the book on 5th september, till now not received the book, also no tracking ID is updated against my name. Please resolve the issue
Updated now
har 5 minutes par break h seriously..
Thank god, mjhe nhi aa rhe itne ads!! Kyu aa rhe sbko
24:17 💀💀💀😈😈😈💀💀💀
Bhai digital audit mei 50 percent content missing h
I'm relying on other SAs from Sir's notes will it not suffice???
Usse jyada karne ki jarurat nahi h 😊♥️
Don't worry, I have covered everything that is relevant to score 80 marks atleast, other topics are not that relevant 😊❤️
@@ankushchirimar thank you so much Sir I got a bit worried!
I must say ki jab inke classes ayenge to audit ki duniya me ak andhi aygi aur najane kitne faculties us andhi me beh jayge.not defaming any faculty but boss me bat to kuch alag ha
Thank you ❤
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?
Go for AFM
sir bank audit mai bulk paper of security paper wala point samaj nahi aaya
Usko as a deferred revenue expenditure maan ke write off karenge
Thank you so much sir
Bestttttt wishes ✨️
Thank you so much
Bestttttt wishes ✨️
thanks sir
Glad ❤Bestttttt wishes ✨️