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🎓 CA Intermediate | Paper-5 | Chapter-5 | Audit of Items of Financial Statements | Auditing and Ethics In this video, we cover Chapter-5: Audit of Items of Financial Statements from CA Intermediate Paper-5 — Auditing and Ethics in a clear, structured, and exam-oriented manner. This lecture explains how auditors verify and examine assets, liabilities, income, and expenses, along with important practical audit procedures required for ICAI examinations. Understanding this chapter helps students learn the audit approach for different financial statement items, which is frequently tested in CA Intermediate Auditing and Ethics exams. 📚 Topics covered in this lecture: Audit of Assets and Liabilities Audit of Revenue and Expenses Verification and Valuation concepts Audit procedures for financial statement items Practical examples for exam preparation This session is useful for: CA Intermediate May / Nov attempt students Auditing and Ethics revision Conceptual understanding of financial statement audit Follow the complete CA Intermediate Auditing and Ethics playlist for full syllabus coverage. Keywords / Tags (SEO-optimized) CA Intermediate Auditing and Ethics, CA Inter Paper 5 Audit, Audit of Items of Financial Statements, CA Inter Audit Chapter 5, Verification and Valuation CA Inter, Audit of Assets and Liabilities, Audit of Revenue and Expenses, CA Intermediate Audit Lectures, ICAI CA Inter Audit Notes, CA Inter May 2026 Audit, Financial Statement Audit CA Intermediate, Auditing Classes CA Intermediate, CA Intermediate Paper 5 Chapter 5, Audit Procedures CA Inter, Auditing and Ethics ICAI