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Chapter: SA 530 – Audit Sampling Faculty: CA Tara Chand Agarwal This lecture covers SA 530 – Audit Sampling, an important and frequently examined Standard for CA Intermediate Auditing, explained by CA Tara Chand Agarwal, Chartered Accountant. The session is designed as per ICAI Study Material and Standards on Auditing applicable in India, with a strong focus on exam presentation and practical application. 🔍 Coverage of the Class ✔ Meaning of Audit Sampling ✔ Objective and scope of SA 530 ✔ When audit sampling is appropriate ✔ Sampling risk vs non-sampling risk ✔ Statistical and non-statistical sampling ✔ Factors affecting sample size ✔ Methods of selection of sample items ✔ Evaluation of sample results ✔ Auditor’s professional judgment and documentation 🎯 Exam & Practical Relevance Regularly asked in CA Inter examinations Helps in understanding substantive audit procedures Useful for writing case-study based answers Conceptually strong chapter for scoring marks #cainter #caaudit #catarachandagarwal #caat71 #camotivationalvideo #studytips #caintermediate