CA Inter | Independence of Auditor | Auditing & Ethics | Sep 2025 | CA Pradnya Mundada

🔍 In this video, we discuss one of the most fundamental concepts in auditing — the Independence of an Auditor, as covered in the CA Inter Auditing & Ethics syllabus.

📌 What’s Covered:

🧠 Meaning & importance of auditor’s independence

🛡️ Types: Independence of mind vs Independence in appearance

⚖️ Legal & ethical requirements (as per Companies Act 2013 and Code of Ethics by ICAI)

🚫 Threats to independence: self-interest, self-review, advocacy, familiarity & intimidation

✅ Safeguards to maintain independence – both at the firm and individual auditor level

⚠️ Real-life examples & exam-relevant scenarios

Auditor independence builds trust in financial statements, and questions on this topic are frequently asked in CA Inter exams — both theory and case-based.

🎯 Perfect for:

CA Inter Sep 2025 students

Concept clarity + quick revision

Ethical framework understanding for future Chartered Accountants

📌 Like, Comment & Subscribe for more exam-focused audit videos and clear explanations!

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