CA FINAL- Audit of PSU M22 Revision video | English | CA Pragnesh Kanabar

hello students this is ca pragnesh kanabar and this is a quick revision video on audit of public sector undertaking for final ca audit so i will not waste time in saying hi hello and introduction let us straight away come to the point so audit of public sector undertaking now this particular audit is nothing but based upon the concepts of government audit of your inter ca level all right but this is specifically focused on public sector undertaking of course when i talk about audit of public sector undertaking since it is a government audit so obviously who is going to handle this audit comptroller and auditor general of india who is comptroller and auditor general of india head of indian accounts and audit department yes one thing this lecture will be in 100 english but basic english will be spoken because in the exams i think most of you have to write it in english language all right so what i have done is whatever are the points that are expected from examination point of view i have marked it in red over here so we will quickly focus on those points so first is the categorization for organization of psu so how psus are organized public sector undertakings are organized in our country we have departmentally managed psu that is indian railway we have government companies and we have separate corporations like lic all right so departmentally managed government companies and separate corporation then framework for government audit in this particular part of the module they have just given a definition of government company i hope you have gone through the definition of government company as per companies act but this particular point is normally ignored so article 148 to 151 of constitution of india which talks about you know cag and audit of i mean government audit and accounts article 148 talks about appointment of che their salary and other procedures that is given in detail in your interce government audit book it is recommended if students want to go through that point again article 149 talks about rights and duties of che article 150 talks about how state government union government how they are supposed to maintain their accounts prescribed by the president of india but always on the advice of cag article 151 talks about audit report of cag so for your mcq 148 appointment of cag appointment salary removal everything over here 149 rights and duties of cag 150 accounts of union and state government and 151 article 151 is about audit report of cag all right okay we go over here then then basic details of his appointment are given that he has a term of six years or retirement age of 65 years and he can at any time through a resignation letter letter addressed to the president he can resign all right okay there is one act cag act 1971 which talks about the complete governing of cag now they are just they have just given a list of organizations which are normally subject to the audit of comptroller and auditor general of india first is union and state government departments obviously so government departments gd government departments then commercial enterprises yes all the statutory corporations commercial enterprises so statutory corporations commercial enterprises government companies non-commercial autonomous bodies non-commercial autonomous bodies example like companies i mean sorry not companies bodies like isro and then we have authorities and bodies which are substantially financed from union or state revenues uh there is one a problem they have not given the meaning of substantially financed from union or state revenues however it is there in your inter ca government audit module where they were given the meaning of substantially financed i will quickly tell you which entities are called as substantially financed from union or state revenues if the grant amount of loan or grant is greater than equal to 25 lakhs and if more than 75 percent of the expenditure all right if more than 75 percent of expenditure of that particular entity is is met by this particular government grant or loan then we call it as substantially financed basically these limits i've just given you a rough limit you can see it from your interstate government audit chapter which entities are called as substantially financed because if they want to ask a very tough mcq then they can put it over here all right so tell me which entities are subject to the audit by comptroller and auditor general of india yes government department statutory corporations non-commercial autonomous bodies and entities which are substantially financed by union state revenues all right now they are talking about a separate concept called as audit board audit board set up in commercial audit what happens is there are so many government companies in electricity sector yeah in banking sector in insurance sector so if you talk about different sectors there are so many government companies and psus over there now it requires some special expertise to coordinate with the auditors of these companies and that is why indian accounts and audit department all right which functions under the cag correct so cag is the head of indian accounts and audit department so under indian accounts and audit department these audit boards are set up which what is the duty of these audit boards the duty of the audit boards is to conduct comprehensive audit appraisal critical evaluation of the public sector enterprises these audit boards they coordinate with the auditors of such you know companies which are there in diverse sectors diverse sectors of the economy all right and these audit boards they themselves also conduct comprehensive detailed audit appraisals of these entities all right these audit boards will coordinate to coordinate with their respective ministries will coordinate with the management of these entities and these audit boards whatever appraisals they have done critical evaluation of these entities these audit boards will give the report to cag and cag will incorporate the findings of audit boards in his final report so the last point in this chapter is about audit report of cig and you will see one point over there about the findings of the audit board all right now technically how the audit report of cag flows correct so indian accounts and audit department functioning under the cag when they have conducted audit of government entities so they will give their audit report to the governor of the state or president of india depending upon whether it is a state control entity or union government controlled entity now parliament of our country and each state legislative has a public accounts committee this public accounts community securities committee scrutinizes the government audit accounts and stuff all right so the reports are finally discussed by this public accounts committee in the respective state legislative assembly and the parliament there is one estimates committee which the the duty of this committee which is set up in the parliament and in the state legislative is to uh you know form perform the formats the standard operating procedures with respect to estimates budgets and stuff as the name suggest is estimate committee all right and then we have committee on public undertakings this committee on public undertakings functions like a public accounts committee only but it is a specific public accounts committee to coordinate for psus i repeat so we are talking about three committees over here public accounts committee yes they will they look after overall government expenditure and audit and they are the coordinators from the parliament or from each state legislative assembly so ch himself will not come and explain everything in the parliament or in the state legislature so an estimates committee with respect to estimates budgets how they are supposed to be presented they may suggest some alternate policies also so they will you know be they will engage themselves with estimates and then we have committee on public undertaking same powers like pse but you know it is specifically for public sector undertaking all right so these committees can be questioned in the exam then we have this point that comptroller and auditor general of india he is called as the friend philosopher and guide of the committees why because ch is working will form the basis of the presentations that committee has to make then committee will ask questions to various ministers based upon this cag is working cag will help the committee and analyzing the data and that is why cag is called as the friend philosopher and guide of the committees those are the points that are given over here all right so if i give a perspective or even if you hear my lecture you can write those points and you may be you know given at least 50 60 percent of the marks based upon the lecture content that you are writing if you go through this then it is great now this was the technical part of you know government audit whatever i discussed up till now now let us come to the conceptual part you know in conceptual part in this government audit of public sector undertakings so these audits that are conducted by indian accounts and audit department under the authority of che of india now what are the audits financial audit compliance audit and performance audit actually there is one more appropriate audit but it is done with financial audit now let me explain financial audit of course audit of financial statements compliance audit whether the psu or the government entity is complying with the applicable laws not only applicable laws but even with their internal policies and procedures whether they are complying or not performance audit audit of economy efficiency effectiveness of operations all right so it is focused on ee of the operations economy efficiency and effectiveness of the operations now the the one question that i'm expecting over here is that what is the scope and extent of audit of this government audit listen boss the coverage the extent everything is decided by cag but you need to write some points right you need to tell them that hello audit of psus is not restricted only to financial and compliance aspect this is not only statutory audit this is not restricted only to financial audit and just checking of compliance with laws and regulations it goes much beyond that then you have to explain what is that beyond that it covers propriety aspect it covers performance aspect what is propriety aspect i will just say it one time that pro priority means to check whether the decisions of the management are in the best interest or not say it with me to check whether the decisions of the management are in the best interest or not whether their decisions are reasonable or not now since this is government audit whether it is in the public interest or not all right so best interest of the undertaking all the decisions whether they have spent their money in the same manner with the same care as they will spend their own money all right that is propriety aspect performance aspect i'm repeating economy efficiency and effectiveness of performance all right so we are not going to restrict ourselves only to audit of uh finance and compliance we will go much beyond that that is why this audit is also called as comprehensive audit what is comprehensive in detailed all aspects being covered not only financial and compliance aspect but even more aspects than that being covered yes sir yes sir so how will you remember this answer if they ask you about extent scope and extent of audit then first tell them that it is determined by cag then tell them that boss it will cover the financial aspect compliance aspect property aspect performance aspect come on tell me give me fcpp financial aspect compliance aspect performance aspect propriety aspect that is comprehensive yes sir yes sir all right then yes it will take care government audit will take care of fiscal and managerial accountability this is just another way of explaining property and performance fiscal all the financial decisions taken by them managerial all the operational decisions taken by them so that is physical and manageable accountability all right okay now this another question that i'm expecting elements of psu audit elements of psu audit so what makes psu audit what do you understand my element my hands eyes ears these are elements of my body correct so psu audit elements mean the things that make up a psu audit first of all in a psc audit there are three parties who are those three parties the auditor which is cag the responsible party that is the management all right and then users of the report mostly the government and other stakeholders they are the users of the report even public at large is the user of the report then while conducting psu audit the one who is conducting psu audit needs to take care of subject matter criteria and subject matter information wait what is subject matter the actual data given by the management what is criteria it could be any standard law regulation all right so actual data that is given by the management is compared with the standard law regulation and then whatever conclusion comes up that is nothing but subject matter information whatever conclusion you come across that is nothing but subject matter information all right so whenever they ask you about the basic elements of psu audit remember first three parties three parties then remember s subject matter criteria and subject matter information and then remember e yes types of engagement so whatever engagements are covered hello there is financial audit compliance audit proprietary performance audit now listen to me whatever engagements activities are happening inside this uh government audit psu audit either they are direct reporting engagement or attestation engagement what is our station engagement subject matter is given by the management they themselves first prepare everything right for example let us say financial statements they prepare the data as per the standards all right we check get an evidence express an opinion stamp and sign it that is attestation engagement what is direct reporting engagement see boss in this propriety aspect or let us say in this performance audit aspect whether if operations are economically done efficiently done effectively done whether whether their decisions are in the best interest of the entity or not no one is going to give us the uh you know analysis of that we ourselves will see the data and we will try and understand you know whether these things have been complied or not all right so it's not like management is preparing everything and we are just checking it for the second time this we are doing on our own that is what is direct reporting engagement but yes i want you to read the point of attestation engagement and direct reporting engagement from here properly yes look at this in direct reporting engagement at least remember direct reporting engagement it is the auditor who measures or evaluates the subject matter against criteria so in your mcqs it can be asked remember financial audits are always attestation engagement because everything is prepared by the management we take the evidence and express an opinion on that whereas performance audit compliance audit they are generally direct reporting engagement don't forget this all right then there is this point of principles of psu audit are the principles means basic fundamental things that are followed general principles of audit listen general principles of any audit will remain the same yes we need to ensure that we have we are ethical independent we are applying professional judgment we are maintaining quality control we are managing our team we are considering our auditors risk of expressing inappropriate opinions should be low all right then materiality and documentation communication with management those charged with governance hello so these are general principles governing any audit these are based upon standards auditing don't give a reference of standards so they may ask you to give the list of general principles of psu audit just remember different standards yes ethics independence professional judgment and stuff these things are discussed in essay 200 quality control discussion essay 220 sqc team management and skills and stuff discussed in sa 300 when you're establishing your team audit strategy audit risk and stuff is discussed along with 200 315 330 basic concepts of auditing materiality is your essay 320 documentation is 230 communication is 260 265. so just remember the sn numbers automatically will recollect the general principles yes then principles related to audit process rmi got any audit process will have planning execution and reporting planning conducting and reporting now planning a performance audit correct so we will first uh you know or planning any audit psu audit we will understand what are our terms you know we will conduct risk assessment then we will design our procedures we will perform the procedures evaluate the evidence and prepare a report so you can anyways write this if they ask you these questions consider yourself as really lucky because you can easily write this so general principles and principles related to audit process all right so give only this much information don't write much beyond this sir if you want to explain these points in one one one one point and one one one line yes you can do it not an issue all right we are moving ahead now in this audit of government companies has been discussed but audit of government companies is already done with company audit and everyone is a master of that so we do not have an issue over there however you should be very clear about section 143 subsection 6 and section 143 subsection 7 so i'm 143 subsection five six and seven subsection five just says that ch has the power to appoint the auditors of government company and cag also has the power to direct the auditors of government company under one section under section 143 subsection five they have also written that the auditor of the government company has to give a copy of audit report to che all right but after receiving that audit report from the auditor listen now you think like a cag like cag all right let us say i am the auditor i am the auditor you are the cag i gave you the audit report after receiving that audit report within 60 days you need to decide are you i know do you have doubts on something yes or do you feel that something more needs to be audited over here then you can order a supplementary audit that is an additional audit of finance statements you can send some authorized persons to do that or let us say you have you have already done something and you want to comment upon that audit report so you can comment upon that audit report also these are the rights with cig and your comments your comments or the supplementary audit report must be circulated along with the main audit report amongst the members and all the recipients of the notice of the general meeting so in the same manner like audit report and audited financial statements are circulated even the supplementary audit report and comments given by che will be circulated am i clear with this yes it will be placed in the general meeting also for the discussion yes these were these questions have been asked this is one of their favorite be careful test audit under section 143 subsection 7 ch image just at any time exercising their powers under cag act 1971 order a test audit that means audit of certain selected areas in depth audit of certain selected areas in case of some entities all right and that is test audit 143 subsection 7. so yes this particular chart very very important you know these particular set of sections also now they are explaining in detail what is financial audit what is compliance audit and what is you know propriety audit and performance audit let me straight away come to the points that they are explaining over here so financial audit is audit of financial statements not a problem compliance audit i told you to check the compliance with not only the laws and regulations but with their internal policies procedures also yes so in compliance order we have regularity aspect and propriety aspect regularity means formally whatever are the laws regulations applicable whether the psu has complied with those laws regulations or not propriety means generally you know there are some basic principles to be followed whether they have followed that or not it may not be written in any law but generally like principle of prudence right now that is a basic principle that needs to be followed so compliance audit is concerned with regularity aspect also and the propriety aspect also first wipe compliance audit is done of course compliance audit will be done automatically with audit of financial statements when you check the compliance with the accounting standards and stuff then separately also compliance audits are done you know to you know check the compliance with laws and regulations then it can be done along with performance auditing because whatever performance you know whether the psu has done because for that we need to compare it with the standard performance or the benchmark so it can be done in combination with the performance auditing also so compliance auditing is generally conducted either with audit or financial statements separately as individual audits or in combination with performance auditing so they can put up this perspective of compliance audit it is a part of combined audit and so be careful with this all right next performance audit performance audit i'm repeatedly telling you audit of economy efficiency and effectiveness of the operations so straight away please come to the points that can be asked over here yes they can say that how it can help you it can help the legislature to take the decisions it can help the taxpayers and citizens to understand that whether they are receiving value for the money or not but the questions that are repeatedly asked and which other favorite are separate questions on economy efficiency and effectiveness economy audit yes cost optimization economy audit cost optimization of the resources efficiency audit input output ratio now how to improve input output ratio all right for that what you have what are we going to check from where they are purchasing how they are processing and what is their output correct so they can ask you a separate question on efficiency audit you just focus on this input output ratio improvement correct then you will automatically understand we need to talk about their purchase we need to talk about the process and when you talk about their output effectiveness audit that means under checking what was the intended impact what you wanted and what has happened so auditor will check what was the intended impact for this psu and what is the actual impact all right and where there is a scope of improvement so that these things will be included in effectiveness audit so you can quickly read these points but efficiency effectiveness audit exact point to point is not required in the answer but yes there can be separate question on efficiency audit and effectiveness audit also i am going i am taking i am taking this task of going through the whole module so that you feel comfortable that there are no ghost inside of the module correct all right now you can uh see this that they have given provisions of companies act repeatedly over here but this has already been discussed with you all right so no further discussion required on this objectives of performance audit i'm repeatedly telling you economic efficiency fitness of the operations of the policy program decision making and stuff now they have given just example that performance audit if you want to check a performance audit of the minimum wages act a social welfare legislation then you will see what are the results of that policy and stuff yes yes but the question that i'm expecting is this planning for performance audit very very important so when i talk about planning for performance audits you can see this udati planning first you need to understand things correct understand the entity program imagine that you have been appointed as a performance auditor of an electricity company how will you plan it first i need to understand that what is my scope define the objective what is my purpose what is my coverage so first two points for that then ddd look at this determining the audit criteria deciding the audit approach developing audit questionnaires so dna combination determining the criteria means what are the criteria based upon which will judge the performance deciding the audit approach and developing audit questions yes sir yes sir okay so and then of course obviously lots of a's as audit team analysis you need to do because you will need the audit team over there preparing preparing audit design matrix okay this is nothing but audit program yeah all right and establishing timetable and resources means developing your timetable and intimation of the audit program to the audit entities so giving broadly your program to the audit entity so that they are ready so timetable and intimation point i'm repeating now so understanding the entity defining the objectives and scope a yes these say there are lots of points defining the objective scope determining the audit criteria audit criteria means the loss regulations stuff against which you are going to compare things or the standards benchmarks then audit approach whatever what will be your methods audit questionnaire correct so dna combination then assessing your audit team skills all right audit design matrix or lots of points on d and a and then audit design matrix nothing but audit programs like your excel sheet only then t is time table resources and intimation of program to the audit entities you are finding the points over here now listen to me the kind of questions that they have put up in the module also auditor may use the following sources for understanding the entity now when you're understanding the entity from where you will understand the entity you will go through their documents their legislative papers their policy documents their trust needs you know whatever is that entity you will do some research you will get the past knowledge but be ready that there can be such kind of questions sir can we write on our own yes of course yes you can write on your own and even if you look at this chart once that is also done not a problem next defining the objectives and the scope of audit so you should be very clear about what is your purpose and coverage no separate question on that determining audit criteria now what is audit credit data understanding the laws regulation standards that are applicable from where are we going to get that criteria from which sources yes it's not only about the laws regulations and stuff it's also about the internal controls internal policies basically any such benchmark again against which we are going to compare the actual data am i clear with this yes so you will come to know this about from their manuals from there what are their standards laws regulations applicable you can understand the benchmarks from the industry so you can get it from the industry you can get it from the loss regulations you can get it from the standards you can get it from their internal control policies procedures from there you will get the criteria against which the actual data needs to be compared yes then deciding your audit approach means the methods that you are going to use yes in conducting this performance audit what are the methods huh are you going to bring katapa over here no no what are the methods of course analysis of the procedures we will go through the case studies you know we will use existing data all right we will conduct some surveys because we want to know the performance of that electricity company we will analyze the results we'll do some quantitative analysis so sir can we you know write on our own over here yes but at least one reading and then vomiting on your own will do all right but these kind of questions can be asked this methods for a point so along with my video if you're sitting with whatever notes textbook whatever from wherever you have studied and if you wind up these points so whatever is there in your notes textbook from whoever is giving you from wherever you have studied you know you can do it from there and additionally you can just check whether these points are there or not if it is not there just incorporate it and finish it off and you can finish off audit of psu very very quickly along with my video you know this 40-45 minutes will give you a lot of confidence 40-45 minutes one hour i'm seeing along with the along with your preparation i'm just going to finish my content very soon audit design matrix is nothing but the excel sheet your audit program why you are doing something what are the questions that you know you will give this to your team so that they can put up what are the questions that you will ask what is the criteria what is the evidence that you got what from where you have collected the data and your analysis it is just like your excel sheet audit program kind of stuff that is your audit design matrix all right so just remember what is there in audit design matrix and you can write that particular answer if they ask you on audit design matrix timetable resources and communicating the audit program to audit entities that is your planning performance audit don't forget that this is a very good illustration that they have given that you are conducting performance audit of a state electricity distribution company all right and uh you are going to you are doing these things so they are saying what kind of audit is this this is performance audit please draft two sample observations now what can be sample observations where operations of electricity company can go wrong whether they if they have used defective meters or if they were charged wrong meet the rent or if they have overcharged under charged so you can bring any operational point over here in a performance audit yes yes so that is it with respect to your performance auditing over here yes now comprehensive audit what is comprehensive audit comprehensive audit is everything included financial aspect performance aspect property aspect compliance aspect yes thinking about their decisions their controls their costing everything all right so this is one of their favorite question what are the issues examined in a comprehensive audit all right so you can just write this you can just write this on your own but write it in the form of a questionnaire you are seeing it in front of your screen so as an auditor what are the issues talk about everything their decisions their money their control their compliance respect their financial aspect talk about everything when we talk about issues examined in comprehensive audit all right it's an overall audit not only financial or not only compliance or not only property or not only performance everything all right then you have these points on propriety audit i told you propriety audit means the decision should be taken in the best interest of the entity so you have this points on propriety audit over here yes sir but the main point that can be asked in the exam are the principles of propriety so whenever the management is spending money it should not be more than the occasion demands yes not more than the occasion demands it should be spent with the same care that a person of ordinary prudence would spend in his own money then there should not be any or any selfish advantage power of sanctioning expenditure should not be misused all right it should not be utilized for the benefit of a particular person and apart from a great remuneration no under reward so come on tell me first not more than the occasion requires second no misuse of power of sanctioning expenditure third funds not utilized for the benefit of a particular person and apart from a great remuneration or reward no other source of revenue should be kept open that is propriety yes sir yes sir now listen to me the difficult questions that can be asked this is principle of property four point answer is more than enough but the difficult question that can come up over here is the relevant provisions in companies which deal with property section 143 subsection one please refer this from company audit duty of auditor to inquire upon certain matters there are six matters clause a b c d e f on this six matters auditor needs to conduct inquiry but what is the speciality of these six matters if you focus at least on one matter let us say clause e over here clause e143 subsection one clause e wants the auditor to inquire whether personal expenses have been charged to revenue account why is this section introduced why was this section introduced so that auditor can understand whether personal expenses have been charged to a revenue account that is p l account of the company and if that has happened that means the company was not acting in the best interest of the shareholders means the management was not acting prudent management was not acting reasonable that is why this section is famously called as propriety element in company audit all right so section 143 subsection one is one of their favorite questions at financial level they will just ask you this line areas of propriety audit under provisions of 143.1 all right then you have to write about this clause abcdef which we anyways discuss in our company on the duties of auditor yes sir yes sir then this fresh discussion from may 22 onwards we have propriety elements under caro 2020 yes so they can put up this question that what are the propriety areas under caro 2020 now clause 3 clause 3 deals with loan investment guarantee securities if you read the whole crosstalk you will realize that it is not only about the accounting aspect caro is trying to understand whether these decisions were taken in the best interest of the company or not all right look at this company's interest prejudicial companies interest whether things are regularly whether receipts are regular or not how many loans have been given to the related parties that break up means the law is trying to understand the propriety of business conduct so this is a propriety element under cargo same for clause for one for 185 186 loans to directors inter corporate investments loans these are the sections of company law which are actually worried about the decisions of the management yes clause 8 look at this whether any transactions not recorded in the books of accounts have been surrendered or disclosed as income under income tax act so undisclosed income under the income tax act disclosed what is this if this has been done any auditor is inquiring upon this means he's not just checking the accounting aspect he's trying to understand whether things are working in the best interest of the entity or not clause 9 defaulter where the company has defaulted in the repayment of dues yes clause 10 the utilization of ipo fpo utilization of money is raised from private placement utilization of money whether it has been utilized for the specified purpose or not these things are not just accounting or compliance aspect these things when auditor is inquiring that means he's checking the propriety aspect clause 11 reporting of fraud propriety aspect yes clause 13 about related party transactions clause 15 about non-cash transaction section 192 of company law again all of this is to understand whether things are in the best interest of the entity or not and clause 18 resignation of statutory auditor if the previous auditor is designed and if you are reporting on karo you are supposed to comment upon this why this comment is required because these things indicate that you know these comments will give a clear picture to the reader of audit report whether the things were in the best interest of the entity or not so they can ask you propriety elements under caro either as a theory question they will ask you to explain any three or four property elements or they can put up an mcq whether this particular clause number is dealing with propriety or not so wherever you are checking whether things are in the best interest of the entity or not that means it is dealing with propriety element all right so this is something fresh and new that may 22 students should be careful about all right what are the problem problems in proprietary the biggest problem in propriety audit is what is in the best interest and what is not in the best interest where is it written so there is a big judgmental element involved whenever we are conducting propriety audit and that is the biggest problem in the appropriate audit the same thing they have repeated three or four times in this particular paragraph not yet questioned but yes if they want to question you please remember about this audit report of cig of india it was there in december 21 attempt or was also taught to our students i hope they would have scored and may 22 i hope that you are looking at this video also audit report of cag of india it has been divided into four parts so i told you che presents this audit report to governor of the state and president of india now this is normally what goes to the president of india and finally what is forwarded to the parliament who is there in the parliament yes public accounts committee remember that very good so it will have an introduction giving a general review summary of the working results of government companies and corporations then those audit boards have conducted comprehensive appraisers so results of the comprehensive appraisals then it will have the company auditors reports summary yes the stat auditors of the company and then the you know the appraisers are such entities for whom appraisals were not done by audit board significant results of audit undertakings not taken up by appraisal for appraisal by audit board yes so come on tell me intro then two points on audit board entities audited by audit board and it is not audited by audible there are summaries so if entities have been audited by audit board separately then their results and not audited then their significant results their summaries of their results all right and then company auditor report don't forget yourself all right so intro audit board company auditor intro audit board company auditor company editor of the government company yes yes yes this is the audit report of cag of india and then you have tested knowledge questions over here i am so sure that after looking at this video you will be able to solve these questions but yes you should go through these questions nice answers question bank over here given by the module all right uh just one disclaimer this is a revision video so i've tried to cover things very fast over here but at the same point of time i've ensured that you feel confident for the topic of audit of psu uh more revision videos are expected on my youtube channel so please stay connected if you are my student you can prepare it you know you can prepare it as per the instructions given to you whether you are a regular co-student or a fast track course student for any doubts with respect to the topic you can use the chat box of my app and the description has been given in the link of this video all the best we'll see you in the next video thank you so much stay connected

Channel: The Audit Academy

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Length: 34min 38sec (2078 seconds)

Published: Wed Apr 06 2022