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In this video, we cover Chapter 5 – Audit of Items of Financial Statements for CA Inter Audit in a clear, practical, and exam-oriented manner. This chapter is highly important for CA Intermediate Audit as it focuses on the audit of individual items appearing in the Financial Statements and is frequently asked in ICAI examinations. The concepts are explained strictly as per the latest ICAI syllabus with emphasis on audit procedures, relevant assertions, and exam-oriented answers. 📌 Topics Covered in this Video: ✔ Audit of Fixed Assets ✔ Audit of Inventories ✔ Audit of Debtors & Receivables ✔ Audit of Cash & Bank Balances ✔ Audit of Liabilities ✔ Audit of Revenue & Expenses ✔ Audit procedures and documentation ✔ Practical examples with ICAI language 🎯 This lecture is useful for: • CA Inter Audit – May / November / January attempts • Understanding practical audit approach • Revision before exams • Improving answer writing skills 📚 Subject: Auditing & Ethics 📖 Chapter: Audit of Items of Financial Statements 🎓 Course: CA Intermediate 👨🏫 Faculty: CA Kapil Goyal 🔔 Subscribe to the channel for: • CA Inter Audit full syllabus lectures • CA Final Audit classes • Audit revision & PYQs • Conceptual and exam-oriented guidance 👍 If you find this lecture helpful, please like, share, and comment. Best wishes for your CA Inter Exams! #CAInterAudit #AuditOfItemsOfFS #CAIntermediate #AuditForCA #ICAI #CAKapilGoyal