Audit by Pragnesh Sir
الذهاب إلى القناة على Telegram
This channel is dedicated to provide Quality MCQs for CA Final Students- By CA Pragnesh Kanabar
إظهار المزيد📈 نظرة تحليلية على قناة تيليجرام Audit by Pragnesh Sir
تُعد قناة Audit by Pragnesh Sir (@taa_final_audit_mcq) في القطاع اللغوي الإنكليزية لاعباً نشطاً. يضم المجتمع حالياً 18 489 مشتركاً، محتلاً المرتبة 10 710 في فئة التعليم والمرتبة 21 957 في منطقة الهند.
📊 مؤشرات الجمهور والحراك
منذ تأسيسه في невідомо، حقق المشروع نمواً سريعاً وجمع 18 489 مشتركاً.
بحسب آخر البيانات بتاريخ 27 سبتمبر, 2026، تحافظ القناة على نشاط مستقر. خلال آخر 30 يوماً تغيّر عدد الأعضاء بمقدار 813، وفي آخر 24 ساعة بمقدار 8، مع بقاء الوصول العام مرتفعاً.
- حالة التحقق: غير موثّقة
- معدل التفاعل (ER): يبلغ متوسط تفاعل الجمهور 8.15%. وخلال أول 24 ساعة من النشر يحصد المحتوى عادةً 3.61% من ردود الفعل نسبةً إلى إجمالي المشتركين.
- وصول المنشورات: يحصل كل منشور على متوسط 1 507 مشاهدة. وخلال اليوم الأول يجمع عادةً 668 مشاهدة.
- التفاعلات والاستجابة: يتفاعل الجمهور بانتظام؛ متوسط التفاعلات لكل منشور يبلغ 4.
- الاهتمامات الموضوعية: يركز المحتوى على مواضيع رئيسية مثل audit, revision, sir, chapter, mcq.
📝 الوصف وسياسة المحتوى
يصف المؤلف القناة بأنها مساحة للتعبير عن الآراء الذاتية:
“This channel is dedicated to provide Quality MCQs for CA Final Students- By CA Pragnesh Kanabar”
بفضل وتيرة التحديث المرتفعة (أحدث البيانات بتاريخ 28 سبتمبر, 2026) تحافظ القناة على حداثتها ومستوى وصول مرتفع. وتُظهر التحليلات تفاعلاً نشطاً من الجمهور، ما يجعلها نقطة تأثير مهمة ضمن فئة التعليم.
18 489
المشتركون
+824 ساعات
+1887 أيام
+81330 أيام
جاري تحميل البيانات...
القنوات المماثلة
سحابة العلامات
الإشارات الواردة والصادرة
---
---
---
---
---
---
جذب المشتركين
سبتمبر '26سبتمبر '26
سبتمبر '26
+859
في 0 قنوات
أغسطس '26
+53
في 0 قنوات
Get PRO
يوليو '26
+69
في 0 قنوات
Get PRO
يونيو '26
+84
في 0 قنوات
Get PRO
مايو '26
+28
في 0 قنوات
Get PRO
أبريل '26
+54
في 0 قنوات
Get PRO
مارس '26
+24
في 0 قنوات
Get PRO
فبراير '26
+40
في 1 قنوات
Get PRO
يناير '26
+107
في 0 قنوات
Get PRO
ديسمبر '25
+176
في 0 قنوات
Get PRO
نوفمبر '25
+176
في 0 قنوات
Get PRO
أكتوبر '25
+170
في 0 قنوات
Get PRO
سبتمبر '25
+101
في 0 قنوات
Get PRO
أغسطس '25
+396
في 0 قنوات
Get PRO
يوليو '25
+1 027
في 10 قنوات
Get PRO
يونيو '25
+143
في 5 قنوات
Get PRO
مايو '25
+297
في 0 قنوات
Get PRO
أبريل '25
+204
في 0 قنوات
Get PRO
مارس '25
+381
في 0 قنوات
Get PRO
فبراير '25
+488
في 0 قنوات
Get PRO
يناير '25
+998
في 0 قنوات
Get PRO
ديسمبر '24
+368
في 0 قنوات
Get PRO
نوفمبر '24
+272
في 0 قنوات
Get PRO
أكتوبر '24
+683
في 0 قنوات
Get PRO
سبتمبر '24
+671
في 0 قنوات
Get PRO
أغسطس '24
+1 051
في 1 قنوات
Get PRO
يوليو '24
+869
في 3 قنوات
Get PRO
يونيو '24
+114
في 0 قنوات
Get PRO
مايو '24
+1 237
في 2 قنوات
Get PRO
أبريل '24
+534
في 0 قنوات
Get PRO
مارس '24
+1 396
في 5 قنوات
Get PRO
فبراير '24
+1 144
في 2 قنوات
Get PRO
يناير '24
+627
في 0 قنوات
Get PRO
ديسمبر '23
+145
في 2 قنوات
Get PRO
نوفمبر '23
+299
في 1 قنوات
Get PRO
أكتوبر '23
+263
في 0 قنوات
Get PRO
سبتمبر '23
+414
في 0 قنوات
Get PRO
أغسطس '23
+489
في 0 قنوات
Get PRO
يوليو '23
+339
في 0 قنوات
Get PRO
يونيو '23
+156
في 0 قنوات
Get PRO
مايو '23
+214
في 0 قنوات
Get PRO
أبريل '23
+395
في 0 قنوات
Get PRO
مارس '23
+655
في 0 قنوات
Get PRO
فبراير '230
في 0 قنوات
Get PRO
يناير '23
+204
في 0 قنوات
Get PRO
ديسمبر '22
+69
في 0 قنوات
Get PRO
نوفمبر '22
+289
في 0 قنوات
Get PRO
أكتوبر '22
+944
في 0 قنوات
Get PRO
سبتمبر '22
+295
في 0 قنوات
Get PRO
أغسطس '22
+162
في 0 قنوات
Get PRO
يوليو '22
+154
في 0 قنوات
Get PRO
يونيو '22
+236
في 0 قنوات
Get PRO
مايو '22
+90
في 0 قنوات
Get PRO
أبريل '22
+150
في 0 قنوات
Get PRO
مارس '22
+237
في 0 قنوات
Get PRO
فبراير '22
+239
في 0 قنوات
Get PRO
يناير '22
+1 471
في 0 قنوات
| التاريخ | نمو المشتركين | الإشارات | القنوات | |
| 28 سبتمبر | 0 | |||
| 27 سبتمبر | +8 | |||
| 26 سبتمبر | +20 | |||
| 25 سبتمبر | +17 | |||
| 24 سبتمبر | +25 | |||
| 23 سبتمبر | +40 | |||
| 22 سبتمبر | +63 | |||
| 21 سبتمبر | +15 | |||
| 20 سبتمبر | +43 | |||
| 19 سبتمبر | +111 | |||
| 18 سبتمبر | +369 | |||
| 17 سبتمبر | +1 | |||
| 16 سبتمبر | +20 | |||
| 15 سبتمبر | +53 | |||
| 14 سبتمبر | +4 | |||
| 13 سبتمبر | +4 | |||
| 12 سبتمبر | +1 | |||
| 11 سبتمبر | 0 | |||
| 10 سبتمبر | +1 | |||
| 09 سبتمبر | +4 | |||
| 08 سبتمبر | +10 | |||
| 07 سبتمبر | +4 | |||
| 06 سبتمبر | +25 | |||
| 05 سبتمبر | +4 | |||
| 04 سبتمبر | +5 | |||
| 03 سبتمبر | +12 | |||
| 02 سبتمبر | 0 | |||
| 01 سبتمبر | 0 |
منشورات القناة
Reason for MCQ 58 SA 620
Objectivity considerations include financial interests, business/personal relationships and provision of other services. The auditor may inquire of the entity, discuss safeguards with the expert and sometimes obtain written representation. Separately, the auditor needs sufficient understanding of the expert's field and should agree the nature/scope/objectives, respective roles, communication arrangements and confidentiality requirements.
| 2 | MCQ 58 SA 620 | 102 |
| 3 | MCQ 58 SA 620
The external auditor appoints an independent valuation expert for a significant-risk fair-value estimate. Before work begins, the auditor learns that the expert previously provided consulting services to the entity. The auditor intends to obtain a written independence declaration and then allow the expert to determine the scope and reporting arrangements independently.
Which approach is MOST appropriate?
A.
A written declaration is sufficient because previous provision of services does not require further consideration once the expert asserts independence.
B.
The auditor should inquire of the entity about relevant interests/relationships, discuss safeguards with the expert and evaluate their adequacy; additionally, the auditor must obtain sufficient understanding of the expert's field and agree, in writing when appropriate, matters such as nature, scope and objectives, respective responsibilities, communications and confidentiality.
C.
Only the expert's financial interests require investigation; prior services are irrelevant unless they generated a direct financial interest in the entity.
D.
Because the valuation relates to a significant risk, the expert must independently determine the nature and scope of work to preserve objectivity, while the auditor limits involvement to evaluating the final report. | 98 |
| 4 | Reason for MCQ 57 SA 620
Competence must be relevant to the specific matter for which the expert's work is used. The screenshot itself gives the example of an actuary specialising in property and casualty insurance but having limited pension expertise. Unexpected events, changes in conditions or audit evidence may also require reconsideration of the initial evaluation of the expert's competence, capabilities and objectivity. | 153 |
| 5 | MCQ 57 SA 620 | 176 |
| 6 | MCQ 57 SA 620
An audit firm proposes to engage Mr. X, an actuary renowned for property and casualty insurance valuations, to assist with a complex pension obligation. Mr. X complies with professional technical standards and has no known financial interest in the client. During the audit, evidence emerges suggesting that the pension model requires expertise significantly different from Mr. X's usual practice.
Which statement is MOST appropriate?
A.
His recognised actuarial qualification and compliance with professional standards establish competence for all actuarial assignments; therefore no reassessment is required.
B.
Objectivity is the only matter requiring reconsideration because professional accreditation conclusively establishes competence and capability.
C.
The auditor must consider whether the expert's competence is relevant to the particular matter and may need to reconsider the initial evaluation of competence, capabilities and objectivity as the audit progresses when new evidence or changed circumstances arise.
D.
The auditor should replace the expert immediately because specialisation in one actuarial field legally precludes work in another actuarial field. | 159 |
| 7 | Reason for MCQ 56 SA 620
The screenshot expressly identifies all four facts as circumstances suggesting different or more extensive procedures: significant matters involving subjective/complex judgments, no prior experience with the expert, procedures integral to the audit, and use of an external expert outside the firm's quality control policies. | 180 |
| 8 | MCQ 56 SA 620 | 184 |
| 9 | MCQ 56 SA 620
CA Meera engages an external actuarial expert for a material employee-benefit liability involving highly subjective assumptions. She has never used this expert before. The expert will perform procedures integral to the audit and, being external to Meera's firm, is not subject to the firm's quality control policies and procedures.
Her manager suggests reducing procedures over the expert because the expert holds a respected professional qualification.
Which response is MOST appropriate?
A.
Agree; professional qualification substantially substitutes for the auditor's procedures concerning an external expert's work.
B.
Disagree; subjective and complex judgment, absence of previous experience with the expert, integral involvement in the audit and the expert being external to the firm's quality control system may indicate a need for different or more extensive procedures.
C.
Agree, provided the expert confirms objectivity in writing, because competence and objectivity eliminate the need to vary the nature, timing and extent of procedures.
D.
Disagree only because the expert is external; had the same expert been an internal expert, the subjective nature and lack of previous experience would cease to affect the extent of procedures. | 211 |
| 10 |  Link for planner and Virtual Library- https://forms.gle/bSaavwwowWmxgsbc7
WhatsApp 9313119022 for queries | 340 |
| 11 | 📚 TODAY'S FREE AUDIT RESOURCE
Ch 4 Brahmastra
🎯 Today's Mission:
You have already travelled too far in this journey to doubt yourself now.
Finish what you started—CA is waiting.
Everything you need for today's target is below.
One resource. One target. Get it done today.
CA Pragnesh Kanabar
The Audit Academy | 675 |
| 12 | Reason for MCQ 55 SA 620
Management's use of an expert does not automatically compel the auditor to use one. The screenshot identifies multiple considerations, including complexity/significance, RMM, expected procedures, the auditor's knowledge/experience and alternative evidence. An auditor's expert may assist throughout several audit stages—from understanding the entity and risk assessment to further procedures and evaluation of audit evidence. | 692 |
| 13 | MCQ 55 SA 620 | 646 |
| 14 | MCQ 55 SA 620
During the audit of Alpha Energy Ltd., a complex environmental restoration liability arises. Management has used an environmental engineer in determining the provision. The engagement partner has previously audited similar entities and has acquired considerable understanding of such liabilities through experience and discussions with specialists. Alternative audit evidence is also available.
Which statement BEST reflects the auditor's decision whether to use an auditor's expert?
A.
Since management has used an expert, the auditor is necessarily required to appoint a separate auditor's expert.
B.
Since the engagement partner has previous experience, use of an auditor's expert is unnecessary irrespective of complexity or risk.
C.
Management's use of an expert is a relevant consideration, but the auditor should also consider the nature and significance/complexity of the matter, risk of material misstatement, expected procedures, the auditor's knowledge and experience with experts, and availability of alternative audit evidence.
D.
An auditor's expert can be used only in designing and performing further audit procedures and not while obtaining an understanding, assessing risks or evaluating evidence. | 630 |
| 15 | Reason for MCQ 54 SA 620
SA 620 concerns expertise in a field other than accounting or auditing used by the auditor. A specialist used by management in preparing the financial statements is a management's expert, dealt with under SA 500. Specialised accounting/auditing expertise of an engagement-team member is also outside SA 620. Crucially, use of an auditor's expert does not reduce the auditor's sole responsibility for the audit opinion. | 458 |
| 16 | MCQ 54 SA 620 | 391 |
| 17 | MCQ 54 SA 620
During the audit of Orion Infrastructure Ltd.:
- Management appoints an independent valuer to value specialised machinery for preparation of the financial statements.
- The audit firm uses its own valuation specialist to assist in evaluating that valuation.
- A member of the engagement team has specialised expertise in accounting for complex financial instruments.
The engagement partner proposes to apply SA 620 identically to all three specialists and further states that reliance on the firm's valuation specialist transfers responsibility for the valuation conclusion to that specialist.
Which statement is MOST appropriate?
A.
SA 620 applies to all three because each possesses specialised expertise relevant to the financial statements; however, responsibility for the opinion remains with the auditor.
B.
SA 620 applies to the auditor's valuation specialist; the management-appointed valuer is a management's expert dealt with under SA 500, and specialised accounting/auditing expertise of an engagement-team member is outside SA 620. The auditor nevertheless retains sole responsibility for the audit opinion.
C.
SA 620 applies to the auditor's specialist and management's specialist but not to an engagement-team member; responsibility for conclusions reached by the auditor's specialist is shared between the auditor and expert.
D.
SA 620 applies only where the specialist is external to the audit firm; an internal specialist of the auditor and management's specialist are both outside its scope. | 393 |
| 18 | Reason for MCQ 53 SA 610
Family and personal relationships with persons responsible for the area being audited are specifically identified as relevant threats to objectivity. Further, internal auditors providing direct assistance cannot be assigned procedures involving significant judgments or relating to higher assessed risks where the judgment required is more than limited. C captures both dimensions without overstating either one. | 336 |
| 19 | MCQ 53 SA 610 | 341 |
| 20 | MCQ 53 SA 610
The statutory auditor intends to obtain direct assistance from an internal auditor in verifying a high-risk litigation provision. The internal auditor is technically competent and has no financial interest in the company. However, the litigation relates to a department headed by the internal auditor's spouse. The area involves significant judgment and has been assessed as having a high risk of material misstatement.
Which conclusion is MOST appropriate?
A.
Direct assistance may be obtained because competence is established and the absence of financial interest eliminates significant threats to objectivity.
B.
Direct assistance may be obtained if the statutory auditor increases direction, supervision and review because family relationships affect only the extent of supervision.
C.
The relationship is relevant in assessing threats to objectivity; moreover, direct assistance cannot be assigned for significant judgments or higher assessed risks where the judgment required is more than limited.
D.
Direct assistance is prohibited solely because the internal auditor's spouse heads the department; the level of judgment and assessed risk become irrelevant once such a relationship exists. | 339 |
