(CA Inter)Jan 27/Sep26
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CA Intermediate βΌοΈβΌοΈ Free Important questions list Thanks π β Non promotional page π Message here @CA_Students_1_bot Admin :- Nikhil Yadav and Mansi Bhanushali and Gem bro , Shivam Yadav
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Slot 2 π
1:15 to 5:15 π₯ 4 hours
Chapter 7
π Focus on these topics
π« SA 570
π« SA 580
π«SA 260
Chapter 4
Chapter 8
Weightage 30 Marks
Be sure 12:30 tek ye khatam ho Jana chahiye then we will work on slot 2....
Revision study slot 1
π₯ Chapter 1
π₯ Chapter 2
π₯ Chapter 6
π₯ Chapter 11
4 chapter ( these are easy chapters)
Weightage:- 30 Marks
Revise from your notes
Study slot :- 9 Am to 12:30 Pm
Technique available for substantive analytical procedures
Structural modelling
Trend analysis
Reasonableness
Ratio analysis
Memory trick π«.
Structural Tre , π
Reasonable Rat π
SA 520 Analytical Procedures
ICAI favourite SA ππ₯
π₯ Factor to be considered for substantive audit procedure
π₯ Technique available as Substantive Analytical Procedures ( vvvv imp)
SA 505
External confirmation
Iss sa me negative and positive confirmation ek baar check karlena
Important questions π―
Expert work questions kafi baar ata hai 3 marks me
Ye 3 points yaad karlo
π Important chapter for case study MCQ question
π₯ Bank audit ( topic given above)
π₯Chapter 3 ( this chapter is important for case study based questions, MCQ part )
Sampling risk, Romm, sampling methods , automated environment...
π₯Chapter 5 th Assertion ( hope for 1 or 2 questions based on Assertion from this chapter )
π₯ Chapter 11
Topics
Independence of auditors
Threats to independence
Chapter 8
Caro 2020, Opinion ( whether it is qualified/unqualified/ disclaimer/adverse)
Give π₯ π₯
Bank audit is very important for case study based questions π₯
Funded / non funded
SMA account
Provision of npa
Form of creation of charge ( whether lien / set of/ or others)
SA 570 GOING CONCERN
must do must do
4-6 marks questions expected
Focus zone β
π₯Example of financial event and conditions that individual or collectively may cast significant doubt on entity ability to continue as a going concern
π₯ Objective of auditor regards going concern
