 तो आननजी जैसा और अच्छा को होस्ट बनना जाहे एडवल पी आईए तो एक दुपयर कों जोमली जो हो ब्योंड चील्षी कभी सेशन नहीं करता, except during the covid days. उना ना बोला, हमारा साथ तो अच्छा यहे है, but हमारे साथ से अच्छा. अगर साथ कम सेवन भी मालने, तो अगर हमने हणरत करना है, तो अगर हम दुगेष जी को लेया पे हैं, दुगेष पांटे जी को, तो उस में वहपी आच्छी चीज वेग. जब उना ना मेसेड दिया दूँगेष पांटे, तो मैंना बॉला भाई लिए दूँगर भी है, यह जी सेण्वीः है, थो वेखेष यहे हैं को मैंसेड आच्छा है.। अढ़़ वाँज़, यह सब ग़। अजन्फेत है, तब बनद्या, अच्मुग णब मैंग्रेशाँ पच्छनी, बछदा तोर्च्प, आख्पिकट आप का रहाने चाँऑ. आख्पिकट जो सेब बछीडा, आप दोखे तलीगा, वॉबने का आँ मेरिलागे शॉलकनी हि स़ोबित उशत्मिम को वरेत की है. ओन � 받ना साच वय είर बस्व़ेक्ते मिल औ्रrices, अद् को किदिशाया किी ही घा ट्रूँश आपार body नैं स्वैरेत की ख्छमा की भिसे जान्षाới सकंशायीरा. After this, I will ask Mr. Manoj Anand to unmute himself because he is the connecting point to make the line straight i, the location we connected for a session which will be enlightening as usual. Just like we see the lightning background of Mr. Manoj and Mr. Dhruvesh. और दिमनुर्च अज्छ बाज्ची येगी नहीं बाज्ची येगी झो बगर चानेज आअगे काईशाची, छदे बाज्ची अगे विख़े गर लग्गा है, येगी ज़े ज़े परटके डर्भ थीद अज़्ेज़ा, अज़्ेज़ा आच्च्चेगे उगगे एकगे रफ् दब हो सब रब़ कर प्यक्ये भाधके प्यकुडरो, लग्पहशात्र मुँँँँँँँँँँँँँँँँँँँँँँँँँ, दो प्यक एकि, जि स मैंने बछसें कि आप ररा आप यहाई, Stupid, विखने त्याई ब्युईथ, ता क्योद ग़ा मेंसा ता कि सो बताने क वी पीपल, नी, अद्व्ट्दुर्गेश अच्च़ प्रीदोमनाच़्ी चार्दागों़र दुएंगे सेंप्रैक्टिच् वैदाद करना चार्दागों़र दुगागा। छीए अलयो करना स्लगजेर, जो राूग देजी ये राूगगेग. तो कवोस्त वना दीजी मुझे तोश एहां होगेग होगेग, जो गोगेग, सर्वाने कान, सिस्तम मेरा नहीं है, सी लिए तोड़ा सा दिखकत है. सो, I'll just log off and login because my system is asking for some permission. I've given the permission but it's saying that I have to quit and rejoin. I'll just rejoin. तेली ए, जब तक दोप्तर साभ जोएं करते हैं, तुगेश पान्दे जी, तब तक वी के लिए स्माल तोग भी दूस. प्रोफेशन दिस एर्या आप फरन्सिक एंवेस्टिगेशन, और आज, सम पीपल कोलिट फरन्सिक अडिट, दिस एर्या आप नहीं है, और आप आप आप आप आप आप आप आप आप आप आप आप. तो साब नहीं ही एक सेक्षन में ये लिख दिया है कि अगर आप आप इस नहीं को खमपली किये है, तो क्या क्या document आप आप के पास होना चहीं. अगर, आप क ःट्ट, समें, अगर सेँ भी टलफ मेरी उज़े ठे लेगा है, अगर थे विस इसे किने किते नना उदे। रह से बढु करी आजीग आप याजीग अजी पीए में सो जो नहीं जोगस्मटुत इसे भगें आब आप आप तुए हैं भगाईगे तिनदापसर्ब। Poor Some very important documents were kept in the 4th drawer of theix With lots of unimportant document making it difficult यह आप � applied the our document give incrementing evidence against the alleged accused Okay, this is one event in the audit. Okay, now I consider this statement not too express facts but to give opinion because of the use of the Jacobs some very important document were buried in the are Meera, you know, this itself castigates the person K員ay कि नहीं उसने कुज गलती किया है, instead of that, a neutral statement should be written that we have found document which were kept inside the cupboard which were not readily and easily accessible and the documents have high quality evidence which demonstrate or which confirms involvement of the alleged accused. आग गता कुज खलिया गता खलिया लिए ज़ोगता मब वियोगे लिए नहीं गता कुज विवाटका। लिए दूम क्रउशप मईं चेला क्या है, अग वियन के लगा लगा से लर वा और फीं नहीं तो मिंस्ने रागा है। वम दोग ने अगा वार न वो सलो, आप औग बनिवों कोई अप अगा से अगा थे लग शोगी तो थनाने कछाए, अभवे लग शोगे आप भी आप आए पना वी भबल किए वुआधा में एप बनिवे बनिवे चाभ कोई अगा वेप भी सुप आप नाना व होगा, यो deu deep ूए आदे श्यारथी श्यार啦 । आदे उना वार, अक देष्यार नदध लेगे, आन दे छाँद वार still । 20, 130, 140, this is how the standards are numbered. Now why this numbering because if we have something between fraud risk and engagement or if we have something connected to engagement that will be numbered 111, 112 so on and so forth. So this follows a standard international standard of numbering. So let us come to the first point which says the nature of engagement. Now the first thing that the investigator needs to do is to classify as to what is the nature of engagement, whether it is forensic accounting, whether it is investigation or whether it is purely litigation support. Now what do we mean by litigation support? All these three things have been defined in the standard itself. So the moment we say forensic accounting, forensic accounting is usage of accounting skills, usage of accounting skills to highlight any accounting legal violations or contextual breaches. We have given an example financial statement manipulation, fund diversion, anti-money laundering, license fee, duty tax evasion so on and so forth. The second point, investigation. What can be investigation? So when we discuss investigation, investigation is to determine the facts and circumstances and to gather evidences, to gather evidences to prove, disprove the hypothesis. Now what is hypothesis? We have hypothesis ahead. So whistleblower complaint, ethical code of violation, insurance claims, all this intellectual property, all this will come under investigations and this is pure litigation support where the professional is engaged by the attorney or by the courts or by the educating authority to assist them for the judicial work that will fall under litigation support. So the first step is to find what kind of assignment it is so that next course of action can be taken. Now say if I am appointed for an investigation. If I am appointed for an investigation which is huge, in fact the biggest investigation that I have done till date is for what 9000 crores. We did the biggest investigation for 9000 crores which had which which was span over more than 20 states of our country and having more than affecting the lives of more than 20 lakh people. So it comes to roughly around 1.25 billion US dollars and 2 million affected person. That was the biggest investigation that we did. Now why am I telling you the size because once we start the investigation, not all the aspects are equally important. So it will happen that something will be very critical and important that you should see first. Something that will not be very relevant, it will not be very important, we will see later. So you have to grade that based on the risk. So we have to define the risk and we have to prioritize the work to identify the fraud investigators, to identify the most vulnerable areas and give due consideration to the most vulnerable areas. This is covered in fraud risk. Let us move forward. The third point which we have, this is laws and regulations, the third standard that we have, this is law and regulation. Now unlike the statutory audit or the tax audit, so the statutory audit as we say is governed by the company's act. The company's act has specific provision whereby a chartered accountant is appointed to audit the books of account. In tax audit again we have a specific section which puts an owner on the SSE to appoint a chartered accountant to conduct the audit. So in these cases the law defines the work. Now what does law and regulation says? This standard says that a forensic professional or a forensic investigation can be done based on two situations. And please remember there is no guideline, no regulation, no white paper as to how to appoint a forensic professional. So none of the institutes, none of the regulatory agencies have standardized policy. They do it based on situation, they do it based on need. Now coming to this, this standard says that the appointment can be made in two ways, one by virtue of some law and regulation. Like the IBC, the IBC court empowers the insolvency professional to appoint a transaction auditor to appoint a transaction auditor. This is in accordance with specific regulations. Similarly there are certain act, there are certain law which empower the appropriate authority to appoint a professional for investigation. However when there is no such law and simply a professional is engaged by someone for the investigation that will be covered by the contract act, that will be covered by the contract act. So the knowledge of law and regulation is very important for appointment of the professional because the professional has to work under the ambit of that law. And again principle of natural justice will be given due importance. Let us move forward. So you did hear me using the word hypothesis earlier. Now what is hypothesis? So when you get a case, when you get a case like we got a case from a stock exchange where they said that the alleged accused is doing systematic fraud, systematic text evasion, systematic text evasion using synchronized trade, that was the mandate, systematic text evasion using synchronized trade. Now most of these frauds runs into tens of crores and hundreds of crores. The problem is as to how do you start? It is very difficult to understand because the ramification is so large, the documents are so many in numbers, you really do not know when to start. So what do you do? You break the cases into small parts, the case is broken into small parts and then you design a hypothesis. Now what is hypothesis? Simply saying a hypothesis is a question frame, a question frame which will be examined throughout the course of investigation and evidence will be collected, evidence will be gathered so as the final conclusion can be drawn as to whether the hypothesis is correct, whether the hypothesis is acceptable or whether the hypothesis is not acceptable. So this is hypothesis, it is a working theory, it is a provisional theory which is created in order to assist the professional for the investigation. Now the second set of standards, this is the 200 series, very quickly I will be explaining. Sir because the things forward, for the long we have received only two messages from the on the YouTube that I can read. Okay okay so probably we can discuss this for 20-25 more minutes? Yeah yeah. Okay okay sir thank you. Because the conceptual understanding is better than questions to under eyes as such but if we spend time more, if there are questions we will take it definitely. No problem and if I see a question in the chat box I will try to answer that during course of my discussion. So the audience can put the question and then probably we will see when we get there. Okay yeah so let us come quickly to the engagement objectives, engagement acceptance, engagement appointment using work of an expert. Let me quickly demystify this for you. So you know there are ways and means where the engagement itself the problem is that when you get a client, when you get a person you really don't know as to what exactly you need to ask from the professional whom you are engaging. So I have been part of several investigations with police department where we have to pinpoint that what do you expect from us? What are the things we post or what are the things we work on? So that is your most important task. Okay so there have been several cases where we do investigation for prosecution for police department wherein we have to ask the concerned officer or the concerned person as to what is one thing which you want us to help with. The problem is that there is no definition of objective. In fact two weeks ago I was in Delhi, I met a client who wanted me to do a private investigation. There was a dispute between the client and his uncle for a huge amount of assets which included businesses and vehicles fleet of vehicles. They owned businesses and vehicles but then he was not clear as to what exactly he wanted. I want you to find how am I being cheated. So this standard requires that there has to be an engagement objective. There has to be engagement objective and the objective shall be clearly defined. This objective will help in forming the scope and then the scope will be the basis for preparing the report. So it flows from engagement, scope, investigation and then the report. Now these are some indicative engagement objectives given and these are again married to the 110 forensic accounting investigation and litigation support. Let us come to 220 engagement acceptance and appointment. Now the objective can be everything under sun but then whatever engagement objective is agreed upon between the professional and the person appointing that has to be codified and documented under something called as engagement acceptance. This will be called as engagement acceptance and we have appointment letter. Now it is noticed that a lot of agencies when the agencies appoint professionals they have to give a work order or they have to give an appointment letter because any report from any professional without a proper appointment or without appropriate appointment is not acceptable and does not has evidentiary value. So this is engagement acceptance and appointment. Now in most of the cases that we see accounting is just one part. Like I will give you an example. We did an investigation for an insurance company where in fact we were appointed by the client not by the insurance company where we were supposed to give an independent opinion on the value of the stock that is lost. So there was a dispute the insurance company the insured the insured person the claimant he was telling that I have lost 38 crore Indian rupees whereas the insurance company agreed for 9 crore Indian rupees. So in cases like this you have appointment of professionals to scientifically quantify the amount. Now the problem in such cases is that if the business if the professional does not has knowledge of the business and which which is obvious in most of the cases which is obvious in most of the cases how does the professional forms the opinion. So in that case he has to use the work of an expert how to use the work of an expert how to appoint the expert whose responsibility it is to appoint the expert who keeps the document who owns the report whose liability it is ultimately for the report this is all codified in the standard. So the professional is supposed to have a mechanism whereby he can get the working paper of the expert the professional has to verify the expert's credential the professional may hire the expert all these things are mentioned in using work of an expert. Let us move forward this is engaging with agencies now when the professional works with agencies when we say agencies these are law enforcement agencies so you must have seen a lot of law enforcement agencies and regulatory bodies appointing accountants appointing forensic professionals for investigation when we say investigation we try to include the cyber investigations as well so we try to include the cyber investigation we try to cover the data recovery we try to cover the data recovery from cloud we try to cover the mobile forensics all these things also come under this ambit that is why we have investigation that is why we have litigation support they may not fall in the definition of forensic accounting but they will fall in the definition of investigation and litigation support. So a lot of agencies engage professional to do all this work to do all this work now working with agencies is a different ball game their expectation is at a different level you know they may I have noticed that I get a call several times from the office of superintendent of police where I am told that can you come tomorrow morning at 10 o'clock to our office so you know the language is you know the tone is that you have to come tomorrow in the morning they will ask that whether it will be convenient for you to come tomorrow morning 10 o'clock but then the expectation in tone of would be that you have to come tomorrow morning 10 o'clock because we need you and we need to discuss something so it's a different ball game working with the agencies now how to work with the agencies how to establish a protocol for communication how to reply to them how to include in the scope all these things are given in engaging with agencies okay engaging with agencies and why the relevance say sometime if there is a question as to why did you do this or why you did not do this now this would be codified in the standard as to why as a professional as a investigating professional I did something or why as a investigating professional I did not do something I will be having my rational which will be codified in the standard okay this is list of agencies and regulatory bodies which I just discussed economic offense wings it is for the investigating office enforcement director CBI and so on so forth now communication with stakeholders you know the communication because in my experience I have noticed that in in an engagement of disputes there's always a dispute related to the report itself if the report will not be to the liking of the client there is always be a dispute so how to communicate with all the stakeholder has been laid out in a separate standard now the standard lists out primary stakeholder and other stakeholder so whosoever amounts the professional is primary stakeholder everybody else is secondary stakeholder then we have something called as essential matters and significant matter so where so ever and a list indicative list is defined where so ever the professional has to communicate where so ever the professional has to communicate with jeopardizes the investigation itself that will be covered in essential matters where so ever the professional has his own discretion that can be covered in significant matter okay this is a list that essential matter has to be conveyed significant matter can be conveyed so one is shall other is may you know now the 300 series we will not be going slide by slide for the 300 series because this is actually how the work is done so I'll just show you this slide and I'll just say few sentences about them and we can move forward okay so 300 series is actually how the work is done so you plan the work okay you plan the assignment while planning you decide the risk you decide the number of resource you decide the technology you decide the business you decide the hypothesis you decide the working methodology everything is decided in the planning phase okay next we have evidence and documentation so we have we have some tests the moment we say evidence and the evidence is collected the professional shall be collecting the evidence so the evidence has to be relevant and reliable and the document has to be appropriate and sufficient okay the document so anything everything falls under the definition of document whatever can be used or is directly related to the case will form evidence ownership and custody of all the documents will be with the professional so this is evidence and documentation as to how to collect evidence how to record evidence how to maintain the document who owns the document all these questions are answered in evidence and documentation then this is conducting work procedure based on the nature of the work based on the quantum of the work based on the particular case there will be decided as to how the work will be done sometimes you interact with the client sometimes you do not interact with the clients there are some people who work at the back of the scene there are some people who face the client so all these things are defined in conducting work procedures moving ahead this is conducting interviews interviews are integral part of the investigation process so when we say interviews are integral part of the investigation process what do we mean by this interviews are taken to corroborate the evidences that we have found so the entire process of conducting interview how questions are to be asked what should be the environment how you should deal with the question how you should record the interview everything is answered in conducting interview so confidentiality not discussing the contents of the interview outside the interview team not to threaten the person not to miscommunicate not to give false assurances all these things are codified in the interview portion okay this is review and supervision typically somebody will be doing the work there has to be somebody to review the work how they review and how the supervision should be conducted that is mentioned in this standard okay now a very crucial part in the standard is testifying before the competent authority whether you like it or not testifying is a essential part in the case so all the process related to testifying and all the guidance related to testifying and how one has to testify क्या चुतना नहीं कुछचे है all these assistance is provided by this standard so one has to be independent in approach he has to inform that there is whether there is some conflict he has to establish his credential he has to strictly he has to strictly speak on the facts all these provisions are codified in the standards okay all these provisions are codified in the standard 360 let us move forward yeah now we come to 400 series what do we have in 400 series so the 400 series is for specialized area right now we just have three specialized area this first one is applying data analysis now this is for data analysis that we see in the digital domain so we have two standard one is for e-discovery that is 420 how to get how to collect evidences in a digital domain so hash values collection maintaining the integrity maintaining the chain of custody all these things are covered in 420 that is the evidence and mind you as I told each standard has a section as to demonstration of conformance to standard so document list which demonstrate conformance to standard so if I say that I have collected the evidence I have collected the evidence digital evidence by applying the scientific process there is a list of document which is mentioned that I have to maintain with me so that I can demonstrate that yes I have followed the standard in letter in spirit to collect the document and that is the most crucial part because this will stay for long these are all disputes which will be discussed by various codes okay now data analysis when I say this we discussed about evidence gathering in digital domain that is e-discovery but if we talk about data analysis then data analysis is something which is you know where we have large number of data large number of data and the professional has to make sense of those data so what technique will be used how will be the flow what is expected of the outcome all these things will be covered in data analysis 420 evidence gathering we have already discussed which is e-discovery now this is again a standard probably as as educates as ip's you must be getting a lot of cases you must be getting a lot of cases which are related to loans and borrowings so there's a specialized standards which deals with how to investigate loans how to investigate borrowings how to classify misutilization of funds all these things are codified in 430 all these things are mentioned in 430 regarding loans and borrowings because this is one area which is prone to a lot of disputes we come to last two standards which is reporting results and quantity control reporting results is nothing but giving the report so this I you know I always tell to my team that doing excellent work and giving a poor report is like not doing the work you know kama kaisa bhi kare the report has to be very good and sufficient effort has to be put in in order to draft the report because it is the report which is the ambassador and it is the report which will be discussed at all forum further and this is again please do note that the standard explicitly prohibits the professional not to express opinion of guilt or innocence so I as an investigator will not be telling that whether this person is innocent or whether this person is guilty that is the job of the courts my role simply ends by giving my report which is the statement of facts okay so I I always advise people to follow a maxim do what you write and write what you do okay so this has to be followed in reporting result and this is there in the result so there's also an indicator for there's no fixed format if forensic accounting ka report kaisa hona chhaya but then there are some guidances which is given as to how the report is to be written so title address distribution rate scope if you have used an expert that if you have engaged an expert and you have not used his work then you are supposed to give an explanation as to why you have not used that expert okay so such small small things are included in the report the last standard is on quality assurance this is more in line with the institutes requirement that there is to be continuous quality improvement quality improvement and quality control there may be some sort of verification by a fellow member on the report the modalities will be discussed later but then it is on quality control and quality improvement this was a short primer on all the standards that we have and the expectations that we have now again I told that why this is important because the landscape where professionals are engaged for investigation will change once the standards are applied in letter in spirit these standards have been made mandatory only from 1st of july it is they are still evolving and they will have to pass the judicial scrutiny but then I thought that as prosecutors defendant attorneys eyepiece this is something which is crucial in economic offenses which you should know so that was all from myself thank you so much over to yeah this is by what are the tools required for forensic auditing so sir the tools you know there are a lot of tools this totally depends on the situation so as such despite working for more than 200 cases I am still struggling to find a tool which can convert the physical bank statements into electronic form but there are a lot of tools for e-discovery so there's something called as rikova there's something called as what you say dt keylogger there's there are a lot of tools you know you have idea you have acl for data analytics so there are a lot of tool for data recovery data duplication data cloning but as such to find the money trail using the account numbers there are very few tools because of the unstructured data yeah I hope I have answered his question yeah this is by nithika moody on youtube she says can a bank which is not a part of the consortium propose forensic audit after consortium has conducted forensic audit can he propose forensic audit by the bank be challenged by way of reputation so I told that you know there's no law in force which governs the profession of forensic audit or investigation in a in absence of a specific law we go back to the Indian contract act now if the consortium has done a forensic audit and you are not satisfied with that forensic audit please understand that why you are not satisfied are you not satisfied because the outcome is not your liking or are you not satisfied because the there is lack of competence or there is lack of efforts from the side of professional if the reason is that the results are not your liking I really don't think any forensic audit can serve the purpose but if you have strong grounds that the professional has not done his work diligently or there are new evidences which has come into light I'm sure you can order a funds even if there's nothing there you as a banker and you have lent your money you can always order a forensic audit I don't think it can be challenged so yeah there's another question this is any book for the IP professional for transaction audit and forensic assignment this is by CA uh brenda bithar its aria ah you know the the landscape of forensic audit is still evolving so I'm attempting to write book not particularly catering to transaction audits so there's nothing which I am aware of you can only restart to the judgments of the court the Jayaprakash associates the Jayaprakash associates and Jayaprakash infrastructure case is a classic landmark case which covers almost all the aspects so 43 45 49 50 66 all the aspects of transaction audit is covered in that case so that is something which you can restore to but then I am not aware about a specific book which has been written and which can I can authoritatively tell you that you can read this and you will have a fair understanding like we had uh it's a Hindi English mix so as I talked before you go going live would you just sum it up in 10 to 15 minutes purely in Hindi so that the audience who connects yeah since I'm when I was connecting with you I could understand and during the session it made me more clear that you are equally worse you are like worse you're more like a Surya Prakash who can play both sides arre sir thank you so much thank you so much so uh sir Hindi mein boon to way se hindi mein boon na mujhe achha lakta hai native hindi speaker hoon hindi pehli bhaasha hai meri thik angraji to boon na parta hai lakin hindi boon na jada achha lakta hai chali abhar mein in standards ko hindi mein 10 minute mein baataon to aisa aisaab ki pehle hamaare pas koi man liye je aap vikas ji advocate hai sir ne humko ek case mein appoint kiya hai jo un ke paas hai disput ka case hai financial dispute ka case hai hai hum ne usme apna investigation kya hai hum ne unko report diya hai ab problem aisa tha ki unko bhi nahi pata hai ki mere report se kya expectation hai mujhe bhi nahi pata hai ki mere report mein kya kya content hoon na chaliye yahan tak to fir bhi thik hai par agar hum bank ke baat karein jese SFIO ke bade bade cases hai CVI ke bade bade cases hai isme na bank ko clarity hoti hai ki kya kar main na professional ko clarity hoti hai ki wo kya karein to uske liye minimum set of minimum set of procedure minimum set of standards jo hai wo institute of chartered accountants of india ne forensic accounting and investigation standards marfat introduced kya hai ab kyunki institute of chartered accountants of india sirf chartered accountants ko govern karta hai isse liye institute ne ye standards sirf chartered accountants ke liye mandatory kya hua hai haa apiksha aise hi hai ki jese jese in standards ke popularity badegi jese aap agar kisi aap agar advocate ya IP ho ke aap kisi professional ko engage kar rahe hai kisi ko bhi chartered accountants ne kisi bhi professional ko agar aap engage kar rahe hai to ab kyunki aap in standards se avgath hoga hai aur aap ko ye satisfaction hota hai ki nahi ye standards ko use karein ge to outcome jo hai ek particular standard ka hoga aur jis vakti ko aap engage kar rahe hai unko ek level ki mahnath kar nahi padegi ek level ke assurance aap ko aayega jese wo madam abhi abhi jo prashna puchi thi wo madam ne kaar ki bhi kisi ne already forensic audit kar vaya hua hai consortium ne already forensic audit lead bank ne already forensic audit kar vaya hua hai ab humko kar vana hai to saab ye standards introduces liye hua hai ki baar baar na karana pade peheli baar jis ne kiya wo aisa kahe ki haa hum ne in standards ko follow kiya aur iss standards ke basis par hum ne ye report bhiya ye in standards ka objective hai abh jaisa mai nahi kaha iss ne 20 standard hai aur 3 overarching document hai overarching document kya hai ye overarching document me framework hai preface hai aur basic principles hai ye framework,preface aur basic principles jo hai ye constantly sabhi standards ke liye applicable hai ye pillar hai paya hai strength hai neem hai ye to ye sab ke liye applicable hai constantly throughout the engagement iske alama be standard hai abhi ye to be standard hai ye asad chapter nahi hai lignin series hai ye 6 series me baata hua hai pehela series jo hai wo introduction hai ab introductory series jo hai ye introductory series me saab kya hai ki introductory series me standard jo hai wo baata hua hai ki engagement ka kya nature hai jaisa engagement ko 2-3 tara ka baata hua hai ki litigation support ka engagement hai ya investigation ka engagement hai ya accounting pure accounting skills ko esthimal kya ja hai to forensic accounting ka engagement hai agar investigation kya ja hai investigation kya ja hai mat mali ji stock ka investigation kaha raha hai stock ki chore yo stock ka investigation karta hai toh phir wo investigation ke par ibasha mai aega aur agar aap kisi tribinal ko assist kora hai kisi adogate ko assist kora hai उनका काम करने तो प्रटिक्टली लिटिकेशन सपोटा आईगा तीख है, फिर 100 सीरीज में दुस्रा स्टन्डद है, फ्रोट द्रिस्क अब अगर आप एक केस इन्वेस्टिकेट करते हैं, तो सभी आयाम जो स्फ्रोट के हैं अब आब प्ररटिएज रगा जो तोचा has to prioritize which cut is the most important उसके बात कुन्सा, अब कुँन्से आपको जआदा दयान देना है, अब को विषेज दयान देना आप, अब कुन्साप, तोडासक तोड़षान देने से भी चल चल जहेगा आटानचMEव ख़ा konnte वगाद from last year the mongCR अावरificate quarters अध़ःो'।। लोयन दीख यी जी स्तानहमोपा boyfriend ली� côक factual नको-� fortunately जो हुछा था चबॉक नहीं ख dib पनिते तनेी पीखते ढ़ा लोते Rather तेर आपार सब बहुत उरदिटार सब में कि आप अगो ध्टक पदन left कट तोहर दिया कब दीखत के दिजन दईगद की तो लुु ळीकि साप बाबंता वे व imperfect ट॑ँ पहीट grand अस यह Care तो लुisia लुओा अ� brushin napne man main le na pe tata ay. आदमशझन से shuru kar na apna diversity se shuru kar na, अचा Yad asa wea Hoga, उसी जिये एक वर्किं ठेरी बनानी परती एक प्रष्नाबन मन में लेना परता एक एजम्शन थे शुरूक अरता कि आँ शायत एसा हुड़वोगा फिर जो हौगा रहता है, उस हुड़वोगा को आपको टेस्ट करते रहना परता है अष्वा होगा कर एगा आपको एविदन्स कुछते रहना परता है, आपको सबुध कुछते रहना परते है. अगर जो तेरी आखेर में अप लिखोगे कि, है यो थेरी हम ने सचुए किया था उसही है. वहाँ ये पतायनी होता है कि अच्येकले अप या चाथ आता है तो आप उस में अबजक्टीड देफाईग कर लेगा आप उग च्याजेई ये न्दिफाईग कर लेगा उछट्टेईच एकषटेइन्स एकष्टेइन्स का मतलव है की आप력 for your official work order, to define what is your working acceptance, such a work order, that is known as SCOPING ECEPTIONS or Engagement ACCEPTIONS, in a similar way, if you work for a government, law enforcement or a criminal then insist on the work order, give us a work order which you write in the work order what are your expectations about us, पर पो खुदि सारा काम नहीं कर सकता है अप जैसे मैंने एक केस की आता एक देड साल पहले मैंने केस की आता जिस में हम को रडार और सूनार का फिzikal verification करनाता हमारे पस तो बिल आता तु साभ की ये रडार जो है ये रडार है बीस करोड रुपे का टीक है, तो मैं तो एक पन्नेक बील को देख गय रहा भास तो यह भी सकरुड का पर जग तक वो उस जगाग पर जाए देखंगे नहीं करंगे नहीं पता नहीं चलेगा तो पता कैसे चलेगा, कि ये बीस करोड का है या नहीं है तो आपको कईबार एकसपर्ट अंगेज करना परते हैं तो अगला स्टन्ट्ट तो बताता है कि एकसपर्ट क्या करेगा कैसे करेगा क्या उनका सकोप हैं ये सब आपका अगले स्टन्ट्ट मैं using work of an expert 240 जो है यह आपका एंगेजिंग वित एजिन्सीख है अगला स्टन्ट्ट मैंगेजिंग वित एजिन्सीख का मतलब है जब आपको CBI, EOW, SFIO, ये बलाते हैं तो आपको काम किस तरा से करना परते है कि इंके साथ काम करनी की प्रनाली तोडी से अलग होती है इंके लिपारमेंट बजलते रहते हैं ये सब हमारा 255 में कोटीफाइत है 300 सीरिस जो है ये काम करने पर है बहुत जाडा अनिवारे आप लोगोंके लेवल परने जो खुड काम करता है, उसके जाडा एंपोट़्िंट है कि प्लानिंग कैसे करना है एविदेंस कैसे कुजना है काम कैसे कैसे करना है अपको बला के व्क्ति से पूछना है फर आपको ये भी याड़ रखना है क्या आप जिस व्छ्ती से पुछ रहे है ये आपके पास कोई कानुनी मेंड़ नी आप इध्रारोकेशन नहीं करने है आप इंतरूग लेरे है आप सुहार्द पून भाता वरन में आप दो चा च्ई प्रशनूँं से पूछ सकते हैं तभ तक फी पूछ सकते हैं जब तको स्वेच्छा से जवाब दें तिक आप यह प्रावित सीटिजन हैं, अगला भी आप प्राविट सीटिजन हैं तो आप उनके एसी बी रहीट का हनन नहीं कर सेते आप और इंब्रिज एने अप लिए रहीट तीकआप तो आपको उसका जेँन तकना है दोराम फिर है रिविवर न शुपरविशिन की काम की लेग काम के उपर सुपरवायस केजाए उस्को रीव कैसे क्या जाए उसको ववर्सी कैसे क्या जाए एक अगला काम से ही हूय किनही? उसके बाद है, तेस्तिप्लीग मिखच्तीट भी फ्याचे न तद बी व्योंग, इस तन्धध मे है के जाद तर जो रीक॥ हैं ये रीक॥ ढम्माजा हैं या अज़न तुछन Justice तीasser अथने छ़ाना और �葘ी ठारर आप सच को कोगहोचे, खosc of truth आप सचचचाई को खोगचे � attape aap spasilized area paraajatehe, सब सब सब सब आजयसेर्या मे ठीच सटन्धाडँर, आप येख हैसलईज़्ईचिस यूज डेटा बिग डेटा वोलुमिनस देटा जिसका बुगड़ जाडा वोलुम्य का मण बागागा बागा ब्रिवारटन खली जोड़ी होता है, योड़ बड़ा डेटा बगोट शाडा डेटा जोड़े आता है चिखे पिचे हम ने एक बैंग के लिए काम किया था जिस मे आप आप आप आप बारोवर में आपपिक्षा होटे है, प्रवयद पाटीस नीये सद आप आप प्रचाटी। एसे, लोंस and borings out of the cylindricals, कि सब ओरवारे के पासे अपपेख्षा होटा है, प्रवेड़ब पाटीस में यह स� goofies prying on a problem only. बअरवर के पास यह प्पिक्षा होता है, प्रवेट पाट्थीज में यह सब प्रबोम होता है, यह से लोंस यह बवरूंगs पर एकी अलक स है ठाया हूँआ है। की विसुटिलगन गयाजागा, सीफनिं किसको खाईजागा। तो किस्टरासे देखना है, प्रमजखत्ता ग़ँईग्या है, कितनी गेराई में जाना है, अपको कितनी गेराईयं आपको बताना है, ये साथा चीज़ लोंस येरवार्वेंच में कोटीफाई क्यया है, अगला पोर्शवन है, रेएप्तरीं रिएट्बावट्यर, ये हमारा 500 सीरीस का 510 ज़न्देद नमवर है इस में आप रिपोट क्या दिंगे रिपोट कैसे दिंगे ये बताया हो उस में चोटा सा फरमेट भी बताया हूँः है की कुन से फरमेट मैं आप दे सकते हैं कुई क्या होता है ना हर केस बिलकुल अलग होता है मेरे पास जो केस आते हैं वो ज़ादातर अज़ प्रवेट अज़्िकेशन में तो साभ कोई भी केस असा नहीं होता है कि पुराने रिपोट का फरमेट नहीं में इस जिमाल कर लोग हर बार नया दिमाक लगाना पड़ता है, हर बार नया बनाना पड़ता है बारे केस को समराइज कर ले और जो पड़ा जा सगे, तो इस ताईप की चीजन है चो हैं जो सभी केस यस में आपली केबल हैं, वो पान सो दस में बताया कुवा है तीख है, अगला पोट्शन अगर अगर अगला पोट्शन हम लेते हैं अगर अगर अज मुझे अपन्में लेटर मिलता है, और मैं परसो साइं करता हूँ, तो भी ये मेरे लिया निवारे है, और मुझे मेरे लिपोट में डो लाईं डलना परता है, कि this report complies to all these forensic investigation FAIS standards issued by the Institute of Charity and Accountants of India. मुझे ये प्रष्न अगर पूचा जाए कि बे आपने यही कु देखा, और ये कु नहीं देखा, तो मेरे पास ये जवाब रहेगा कि साँब हमारे स्टन्टर्ट में बताया हूँ है कि आपको यहां तक देखना है, तो में यहां तक देखा, इसके अगे मैंने नहीं देख आपको देखा नहीं तक प्रषन मैं चवल में नहीं तो लिए देखाजी नहीं ज़र तक कि प्रषन मैं kill. तो उसके बाद फिर उसके लिए कुछ सुजाव दिया जा सकता है अब तली का बैकआप लिया हूँ है उसमें तकलीव क्या है अग्जक्ली क्या तली में प्रोब्लम है, उसको रीराइट करना है अगर हाँ एक चीज मैं बोल सकता कर, उसको तली वाल्ट में है अगर कोई वेक्ति अपने ख्रडेँषल को एस एन इसपर्ट इस्टप्ड़ेते है, इन खोड़ लोमें तो उसके तोडर्बगलाए जा सकते है अगर जवकती आपने, क्रदिमचल को इस यह अखपकोछाँ तक तोवर मिएसी प्रिबाशा । अगर, और विक्ती अखःट में स्पचलीट्टर क्रिम्नाल क्यूच के लामान बाल रहने कि, अगर वो जो गरमेंट अदिटर हैं, वो वित्ती अख्षेप्त्र में स्पशलाइस करते, if he specializes in the field of finance, probably he can be, and the matter is related to finance, he can be called as an expert. Other than that, I really don't know what to answer. अजी सर. अजी सर. मदोची को दिखते हैं कि नहीं? अब दक... मैं आपना फोंनमबड चैटाडबूक्स में डाल दिया हूं, तो अप मुजे मेसच कर सकते हैं, भोईन कर सकते हैं, वथसब कर सकते हैं, यह तरील तो लिएप यह तो मुस्ट आप वाईज, मुस्ट अप मैं कमुएनकेश्य। आजी साभ्द. औछ भी तुर्गेश जी, बहुज भी पाच फोगा देः, आजी साभ्द, और लिएप देः, तो लिएब यह वोगाईग, यह जो वोगाईग, और वोगागीग, जो वोगागीग, यह जो वोगागीग, जो वह गीगेग, तो वह देः गीगेग, और गीगीग जी तुर्गेजी भी शोल टोड़, नीक स्तींट जो थेगंगेग आदा, जो ब衣दा, बगर कि आँदीग गीगीगीगेग, और विशनी साभ्द फुल। डर्ग पूँगाईगगेग, आब हम एक बात और गुमः, उआब हम अतारा थीट, विकाजी तो जोईन करेंगी करेंगे, CLC काम अपना पाड बनाईगी बनाईगे, वो इस पर दिस नोडवड आट वे, with this note, thank you very much, thanks to all the participants, thank you very much. बनाईगी ठाईगी रव जी. यह ज़ाँ जाँ लास पाट्टिंग शाथ में जाँ वो रहोग जीने बोलागा गी भी विकाजी विखाजी नोडवड बनाईगी दे़े तो वो इसक्षो़ इप श्वप श्व़दी ती की के पर अपने अपको सेल्फ बिन द्रश्पैक करनेत अपने भी हमारे ज़ेसे सीक लिए की कपड़े बड़े लिए साफ है, अज्बन ख़ता है कपड़े उनके तो मेशे ही साफ है, अवारे शिएखषे बे दूर लगी लिए से आज में लोग से साफ है, तो गपनी कपड़े अपने अपको भी देख लेना जाएगे, नोब बें� टूगयची के यो ळेजे तुजाएड बे अप देलिमें में जचन्धिर है, मह तीनो कनाईच टीएड तो और जो लोग आं कागा जिजगे हों?