Threats to Independence and Safeguard to Independence| CA Inter Audit| Ch. 11 Part 3 | M25 S25 J26

This video covers threats to independence and safeguards to Independence. There are 5 threats to independence, namely, Self-interest threat, self-review threat, Advocacy Threat, Familiarity Threat and Intimidation Threat.

It is Part 3 of Chapter 11 - Ethics and Terms of Audit Engagements of Paper 5 - Auditing and Ethics for CA Inter. It is based on ICAI Study Material (Modules).

To download full notes of CA Inter Audit for Revision, click on the below link of Google Drive:
https://drive.google.com/drive/folder...
(It is to be noted that materials may be changed/ amended according to ICAI Material, Papers, RTPs and MTPs, hence, it is advisable to check the updated date of the document and previously downloaded document by you, if any.)

Time Stamp:
00:00 Introduction
02:07 Self Interest Threats
04:55 Self Review Threats
07:36 Advocacy Threats
08:51 Familiarity Threats
11:33 Intimidation Threats
13:48 Safeguards to Independence

It is explained in detail for CA Inter May-2024 attempt onwards (May 25/ Sept 25/ Jan 26). It is relevant for ICAI New Scheme of Education and Training (New Course of CA Inter). It is helpful in understanding the concept and to remember as well.

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Following topics/ questions are discussed in the video:
CA Inter Audit Threats to Independence
CA Inter Audit Self Interest threat
CA Inter Audit Self review threat
CA Inter Audit Advocacy threat
CA Inter Audit Familiarity threat
CA Inter Audit Intimidation threat

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