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CA Final Audit in 8 Hours: Maha Marathon — 17 Chapters, Timestamps & Notes

CA Final Audit Maha Marathon – 17 chapters in 8 hours, CA Ravi Taori

If your CA Final Audit revision feels like nineteen open tabs and no plan, this post is for you. On 4 and 5 October I taught a two-day live Audit marathon. That full marathon is now one edited video of about 8 hours: breaks, live chatter and long pauses removed, the teaching kept exactly as it was.

Watch it, or read it — your choice

The full video is below. Everything you need to plan your revision around it is written out underneath, chapter by chapter.

What the Maha Marathon covers

Seventeen chapters of CA Final Paper 3 (Advanced Auditing, Assurance and Professional Ethics), taught in the same order as the live sessions. Chapter 5 (Audit Evidence) and Chapter 12 (Digital Auditing) are not part of this video, so plan them separately.

Day 1 — the Standards

  • Ch 08 Specialised Areas — SA 800, SA 805, SA 810
  • Ch 09 Related Services — SRS 4400 (Agreed-Upon Procedures), SRS 4410 (Compilation)
  • Ch 10 Review of Financial Information — SRE 2400, SRE 2410
  • Ch 11 Other Assurance Engagements — SAE 3400 (Prospective Financial Information), SAE 3420 (Pro Forma)
  • Ch 01 Quality Control — SQC 1 and its six elements, SA 220
  • Ch 02 General Auditing Principles — SA 240, SA 250, SA 260, SA 299, SA 402, SAE 3402
  • Ch 03 Audit Planning, Strategy & Execution — SA 300, SA 600, SA 610, SA 620, SA 540, SA 450
  • Ch 04 Materiality, Risk Assessment & Internal Control — SA 265, SA 320, SA 330, IFC vs IFCR

Day 2

  • Ch 06 Completion & Review — SA 560, SA 570, SA 580
  • Ch 07 Reporting — SA 700, 701, 705, 706, 710, 720 and all 21 clauses of CARO 2020
  • Ch 13 Group Audits — consolidation exemptions, group materiality, the five reporting situations
  • Ch 15 Audit of Public Sector Undertakings — the three committees, five types of audit, performance audit planning
  • Ch 16 Internal Audit — Section 138, scope, reporting and audit trail
  • Ch 17 Due Diligence, Investigation & Forensic Audit
  • Ch 18 SDG & ESG Assurance — the six capitals, BRSR and the nine NGRBC principles
  • Ch 14 Audit of Banks & NBFCs — CRR/SLR and DTL, NBFC registration types, capital adequacy
  • Ch 19 Professional Ethics & Liabilities — NOCLAR, the First and Second Schedule mnemonics, recent ESB decisions

In all: 27 Standards on Auditing (SA 220, 240, 250, 260, 265, 299, 300, 320, 330, 402, 450, 540, 560, 570, 580, 600, 610, 620, 700, 701, 705, 706, 710, 720, 800, 805 and 810), plus SQC 1, SRE 2400 and 2410, SRS 4400 and 4410, SAE 3400, 3402 and 3420, and CARO 2020.

Do not start at 0:00 — use the timestamps

An 8-hour video is not meant to be watched like a film. It is meant to be used like an index.

  • Chapter-wise and SA-wise timestamps are in the video description. Every chapter and every standard is one click away.
  • Concept-wise timestamps are in the pinned comment — Day 1 in the comment, Day 2 in the reply under it. These go down to individual concepts: dual dating under SA 560, the 3-year rotation for tests of controls, the ABCD mnemonic for DTL exclusions, and so on.

Pick the three chapters you are weakest in. Open the timestamps. Watch only those first. The rest of the video will still be there tomorrow.

How to use it with the time you have

If you have one or two days

Go chapter by chapter in the order of the video. After each chapter, close the video and write down, from memory, the headings of every standard you just heard. Whatever you cannot recall is your revision list for the next hour.

If you have only a few hours

Start with the chapters that have carried the most marks in recent attempts — Professional Ethics, Reporting (including CARO), and Banks & NBFCs — then Quality Control and General Auditing Principles. Use the concept-wise timestamps to skip straight to the parts you have not yet revised.

If you are revising one standard

Search the description for the SA number, jump to it, and watch only that segment. Most standards here run between three and fifteen minutes.

Notes, captions and the live recordings

  • Notes soft copy: the direct link to the marathon notes is the first line of the video description.
  • Hinglish captions: turn on CC. Where a word is unclear in the audio, the captions carry it.
  • The two original live sessions are linked in the description if you want the unedited version.

Related reading

Frequently asked questions

Which chapters of CA Final Audit are covered in the Maha Marathon?

Seventeen chapters: 1, 2, 3, 4, 6, 7, 8, 9, 10, 11, 13, 14, 15, 16, 17, 18 and 19. Chapter 5 (Audit Evidence) and Chapter 12 (Digital Auditing) are not covered in this video.

How long is the CA Final Audit Maha Marathon?

About 8 hours. It is the two-day live marathon of 4 and 5 October with breaks, live chatter and long pauses removed.

Where are the timestamps for each SA?

Chapter-wise and SA-wise timestamps are in the video description. Concept-wise timestamps are in the pinned comment (Day 1) and the reply under it (Day 2).

Are the notes for the marathon available?

Yes. The soft copy link is the first line of the video description, and the CA Final free resources page links everything else.

Does the video have subtitles?

Yes, Hinglish captions. Turn on CC in the player.

Is CARO 2020 covered?

Yes, inside Chapter 7: all 21 clauses with a memory technique, followed by the clauses that are asked most often — fixed assets, inventory and loans, statutory dues, and the fraud clause.

Free resources

Every free CA Final Audit resource — planners, revision videos, important questions, MCQs, ABC analysis and soft copies — is in one place: tinyurl.com/CAFinalAllinOne. For doubts, join the CA Final group on Telegram: t.me/cafinalravitaori.

Mast raho. Smart padho. — CA Ravi Taori

About CA Ravi Taori

CA Ravi Taori is the founder of AuditGuru and has taught Audit - and nothing else - since 2007, to CA Inter and CA Final students. AIR 45 in CA Inter. Three years of article training in statutory audit at PricewaterhouseCoopers (PwC), Mumbai. Author of the Bhaskar, Titanium, PARAM, FADU and MCQ book series. Eight of his students have placed in the All India Top 20. He also mentors CA Foundation, Inter and Final students one to one through the AuditGuru mentorship programme.