Audit by Pragnesh Sir
Ir al canal en Telegram
This channel is dedicated to provide Quality MCQs for CA Final Students- By CA Pragnesh Kanabar
Mostrar más📈 Análisis del canal de Telegram Audit by Pragnesh Sir
El canal Audit by Pragnesh Sir (@taa_final_audit_mcq) en el segmento lingüístico de Inglés es un actor destacado. Actualmente la comunidad reúne a 17 725 suscriptores, ocupando la posición 11 301 en la categoría Educación y el puesto 23 828 en la región India.
📊 Métricas de audiencia y dinámica
Desde su creación el невідомо, el proyecto ha mostrado un crecimiento acelerado, reuniendo a 17 725 suscriptores.
Según los últimos datos del 09 julio, 2026, el canal mantiene una actividad estable. En los últimos 30 días la variación de miembros fue de -30, y en las últimas 24 horas de 2, conservando un alto alcance.
- Estado de verificación: No verificado
- Tasa de interacción (ER): El promedio de interacción de la audiencia es 11.25%. Durante las primeras 24 horas tras publicar, el contenido suele obtener 3.80% de reacciones respecto al total de suscriptores.
- Alcance de las publicaciones: Cada publicación recibe en promedio 1 995 visualizaciones. En el primer día suele acumular 673 visualizaciones.
- Reacciones e interacción: La audiencia responde de forma activa: el promedio de reacciones por publicación es 3.
- Intereses temáticos: El contenido se centra en temas clave como audit, revision, sir, chapter, mcq.
📝 Descripción y política de contenido
El autor describe el recurso como un espacio para expresar opiniones subjetivas:
“This channel is dedicated to provide Quality MCQs for CA Final Students- By CA Pragnesh Kanabar”
Gracias a la alta frecuencia de actualizaciones (últimos datos recibidos el 10 julio, 2026), el canal mantiene la vigencia y un amplio alcance. La analítica demuestra que la audiencia interactúa activamente con el contenido, lo que lo convierte en un punto de referencia dentro de la categoría Educación.
17 725
Suscriptores
+224 horas
-317 días
-3030 días
Carga de datos en curso...
Canales Similares
Nube de Etiquetas
Menciones Entrantes y Salientes
---
---
---
---
---
---
Atraer Suscriptores
julio '26
julio '26
+11
en 0 canales
junio '26
+84
en 0 canales
Get PRO
mayo '26
+28
en 0 canales
Get PRO
abril '26
+54
en 0 canales
Get PRO
marzo '26
+24
en 0 canales
Get PRO
febrero '26
+40
en 1 canales
Get PRO
enero '26
+107
en 0 canales
Get PRO
diciembre '25
+176
en 0 canales
Get PRO
noviembre '25
+176
en 0 canales
Get PRO
octubre '25
+170
en 0 canales
Get PRO
septiembre '25
+101
en 0 canales
Get PRO
agosto '25
+396
en 0 canales
Get PRO
julio '25
+1 027
en 10 canales
Get PRO
junio '25
+143
en 5 canales
Get PRO
mayo '25
+297
en 0 canales
Get PRO
abril '25
+204
en 0 canales
Get PRO
marzo '25
+381
en 0 canales
Get PRO
febrero '25
+488
en 0 canales
Get PRO
enero '25
+998
en 0 canales
Get PRO
diciembre '24
+368
en 0 canales
Get PRO
noviembre '24
+272
en 0 canales
Get PRO
octubre '24
+683
en 0 canales
Get PRO
septiembre '24
+671
en 0 canales
Get PRO
agosto '24
+1 051
en 1 canales
Get PRO
julio '24
+869
en 3 canales
Get PRO
junio '24
+114
en 0 canales
Get PRO
mayo '24
+1 237
en 2 canales
Get PRO
abril '24
+534
en 0 canales
Get PRO
marzo '24
+1 396
en 5 canales
Get PRO
febrero '24
+1 144
en 2 canales
Get PRO
enero '24
+627
en 0 canales
Get PRO
diciembre '23
+145
en 2 canales
Get PRO
noviembre '23
+299
en 1 canales
Get PRO
octubre '23
+263
en 0 canales
Get PRO
septiembre '23
+414
en 0 canales
Get PRO
agosto '23
+489
en 0 canales
Get PRO
julio '23
+339
en 0 canales
Get PRO
junio '23
+156
en 0 canales
Get PRO
mayo '23
+214
en 0 canales
Get PRO
abril '23
+395
en 0 canales
Get PRO
marzo '23
+655
en 0 canales
Get PRO
febrero '230
en 0 canales
Get PRO
enero '23
+204
en 0 canales
Get PRO
diciembre '22
+69
en 0 canales
Get PRO
noviembre '22
+289
en 0 canales
Get PRO
octubre '22
+944
en 0 canales
Get PRO
septiembre '22
+295
en 0 canales
Get PRO
agosto '22
+162
en 0 canales
Get PRO
julio '22
+154
en 0 canales
Get PRO
junio '22
+236
en 0 canales
Get PRO
mayo '22
+90
en 0 canales
Get PRO
abril '22
+150
en 0 canales
Get PRO
marzo '22
+237
en 0 canales
Get PRO
febrero '22
+239
en 0 canales
Get PRO
enero '22
+1 471
en 0 canales
| Fecha | Crecimiento de Suscriptores | Menciones | Canales | |
| 10 julio | 0 | |||
| 09 julio | +3 | |||
| 08 julio | 0 | |||
| 07 julio | +1 | |||
| 06 julio | 0 | |||
| 05 julio | 0 | |||
| 04 julio | 0 | |||
| 03 julio | +4 | |||
| 02 julio | 0 | |||
| 01 julio | +3 |
Publicaciones del Canal
🎓 CA Final Students,
Every doubt you clear today brings you closer to the letters "CA" before your name.
Join PK Sir's Zoom Doubt Solving Session
📅 11th July 2026
⏰ 3:00 PM
🆔 Zoom ID: 83509591733
🔑 Password: 223008
Don't miss this opportunity to learn, ask, and grow. ✨
| 2 | MCQ 6 SA 240 CHAPTER 2 OPTIONS | 1 261 |
| 3 | MCQ 6 SA 240 CHAPTER 2
Zenova Mobility Limited, a listed electric vehicle manufacturer, has witnessed a significant decline in customer demand due to rapid technological changes and increased competition. The company has reported exceptional profits despite recurring negative operating cash flows. Its Managing Director has personally guaranteed substantial bank borrowings, while the CFO’s annual bonus and stock options are directly linked to EBITDA growth and market capitalization.
During the planning stage of the audit, the engagement team further notes the following:
The company entered into multiple complex related-party transactions with overseas entities during the last two weeks of the financial year, many of which lack clear commercial justification.
Several accounting estimates relating to warranty obligations and battery replacement provisions involve highly subjective assumptions.
The internal audit function has witnessed heavy attrition, automated controls over interim financial reporting have not been monitored for several months, and access logs of the ERP system are not reviewed.
The Managing Director repeatedly insists that the audit report be signed before completion of all audit procedures due to an upcoming rights issue, disputes every proposed audit adjustment, restricts direct interaction between the auditor and the Audit Committee, and pressures the audit partner to retain a particular audit manager on the engagement.
The engagement partner concludes that the fraud risks identified primarily relate to Opportunities for fraudulent financial reporting, since the transactions and weak controls provide management with the ability to manipulate the financial statements.
Which of the following is MOST APPROPRIATE?
A.
The engagement partner’s conclusion is appropriate because the presence of complex related-party transactions, subjective accounting estimates and weak internal controls outweigh the significance of all other fraud risk factors.
B.
The engagement partner’s conclusion is inappropriate because the facts indicate significant fraud risk factors relating to Incentives/Pressures, Opportunities and Attitudes/Rationalisations for fraudulent financial reporting simultaneously, and the risk assessment should not be restricted to only one category.
C.
The engagement partner’s conclusion is inappropriate because the dominant fraud risk relates to misappropriation of assets, considering ineffective ERP access controls and inadequate monitoring of automated controls.
D.
The engagement partner’s conclusion is appropriate because whenever opportunities exist, incentives and attitudes become irrelevant for purposes of identifying fraud risk factors under SA 240. | 1 186 |
| 4 | 🚨 CA Final Audit Fast Track Batch Starts Tomorrow – 6th July! 🚀
✅ 105 Hours 🎯
✅ Premium Books 📖
✅ Live + Recorded Lectures
✅ Test Series 📝
✅ Doubt Solving 💬
✅ F2F (Borivali) | Zoom | Recorded
⏳ TODAY IS THE LAST DAY TO ENROLL!
🙋 Missed enrolling till now? This is your LAST chance to join the batch and start from Day 1!
💯 Give THIS attempt the preparation it deserves.
Let's make THIS the attempt you clear!
ENROLL NOW!
Course Link:
https://theauditacademy.com/product/ca-final-audit-fastrack-hinglish-f2f-zoomrec/ | 1 331 |
| 5 | 🚨 Important Update – CA Final Fastrack Batch 📚
The CA Final Fastrack Batch, which was earlier scheduled to commence on 5th July, will now begin on 6th July. 🗓️✨
⏳ Admissions will remain open for a few more hours only!
Don't miss this opportunity to join the batch. 🚀
✅ Enroll now before admissions close!🔥 | 1 383 |
| 6 | MCQ 5 of Chapter 2 SA 240 | 1 373 |
| 7 | During the audit of Orion Pharma Ltd., management repeatedly disputes proposed audit adjustments, insists that the audit be completed within an unrealistic timeline, restricts access to the head of regulatory affairs, and pressures the audit partner to retain a particular senior manager on the engagement team. Management also frequently commits to analysts that it will achieve aggressive profit forecasts.
Which classification is MOST appropriate?
A.
These are attitudes/rationalisations indicating risk factors relating to fraudulent financial reporting.
B.
These are opportunities because auditor restrictions directly create opportunity to conceal fraud.
C.
These are incentives/pressures because analyst commitments and time pressure both arise from market expectations.
D.
These are misappropriation risk factors because restricting auditor access usually indicates concealment of stolen assets. | 1 296 |
| 8 | CashPro Logistics Ltd. handles large cash collections. The company recently announced future layoffs. Bonus payouts were cut sharply. The cashier responsible for collections has no mandatory vacation, performs reconciliations himself, and physical safeguards over cash are weak.
Which combination is MOST accurate?
A.
Layoffs and reduced bonuses are opportunities; weak cash safeguards are attitudes/rationalisations.
B.
Layoffs and reduced bonuses are incentives/pressures; absence of segregation, weak safeguards and lack of mandatory vacation are opportunities for misappropriation of assets.
C.
All factors are incentives/pressures because they relate to employees’ motivation. | 1 094 |
| 9 | MCQ 4 of Chpter 2 SA 240 | 944 |
| 10 | MCQ 3 of Chapter 3 | 932 |
| 11 | MCQ 3 Chapter 2 SA 240
Meridian Retail Ltd. operates through 180 stores. The internal audit department was downsized during the year. Automated controls over interim financial reporting were not reviewed. There is high turnover in accounting and IT teams. The audit committee receives quarterly presentations but does not challenge management estimates. No direct evidence of fraud has been found.
Which conclusion is MOST appropriate?
A.
There is no fraud risk factor because fraud requires evidence of intentional misstatement.
B.
The facts indicate opportunities for fraudulent financial reporting arising from ineffective monitoring and deficient internal control components.
C.
The facts indicate incentives/pressures because employee turnover creates pressure on staff to manipulate results.
D.
The facts indicate misappropriation of assets only, because weak controls usually relate to theft of inventory or cash. | 1 124 |
| 12 |  🎯 *Admissions Closing Soon – CA Final Audit Fast Track Batch*
The response has been incredible, and the batch is filling up fast! 🔥
If you're determined to score high in *CA Final Audit* this attempt, this is the right time to begin your preparation with a structured Fast Track plan. 📚
✅ Complete Fast Track Coverage 🎓
✅ Live + Recorded Classes 💻
✅ Premium Coloured Study Material 📖
✅ Complimentary Test Series 📝
✅ Live Doubt Solving 💬
⏳ *Limited seats remaining. Admissions are closing soon!*
🔗 *Course Link:* https://theauditacademy.com/product/ca-final-audit-fastrack-hinglish-f2f-zoomrec/
🚀 *" Secure your seat today and stay ahead in your preparation!* | 1 293 |
| 13 |  Happy CA Day! ❤️📚
Being a Chartered Accountant is not just about clearing exams—it's about never giving up, even when the journey gets tough.
Behind every CA are countless sacrifices, sleepless nights, missed celebrations, and the courage to keep moving forward. ✨💙
To every CA aspirant, your hard work will never go to waste. Keep believing in yourself, even on the days when it feels difficult. 🌱💪
One day, all these struggles will turn into your biggest achievement, and you'll proudly write "CA" before your name. 🏆❤️
Wishing all Chartered Accountants and future CAs a very Happy CA Day!🎉🥳 | 1 740 |
| 14 | 📚 Attention All Students!
Join PK Sir's LIVE Zoom Doubt Solving Session today at 4:00 PM.
🆔 Zoom ID: 83509591733
🔑 Password: 223008
✨ Clear your doubts. Boost your confidence. Stay ahead!
See you at 4:00 PM! | 1 944 |
| 15 | 📢 Dear CA Final Students,
Your Zoom Doubt Solving Session with PK Sir has been scheduled.
🗓️ Date: 28th June 2026 (Sunday)
🕔 Time: 2:00 PM
🔗 Zoom Meeting ID: 83509591733
🔒 Passcode: 223008
Please join the meeting 5 minutes before the scheduled time and keep your doubts ready.
See you all in the session! 📚✨ | 2 692 |
| 16 | 📢 Dear CA Final Students,
Your Zoom Doubt Solving Session with PK Sir has been scheduled.
🗓️ Date: 28th June 2026 (Saturday)
🕔 Time: 2:00 PM
🔗 Zoom Meeting ID: 83509591733
🔒 Passcode: 223008
Please join the meeting 5 minutes before the scheduled time and keep your doubts ready.
See you all in the session! 📚✨ | 49 |
| 17 | 📢 Dear CA Final Students,
Your Zoom Doubt Solving Session with PK Sir has been scheduled.
🗓️ Date: 27th June 2026 (Saturday)
🕔 Time: 5:00 PM
🔗 Zoom Meeting ID: 83509591733
🔒 Passcode: 223008
Please join the meeting 5 minutes before the scheduled time and keep your doubts ready.
See you all in the session! 📚✨ | 3 039 |
| 18 | Reason
The facts match opportunities for fraudulent financial reporting: significant related party transactions outside ordinary course, ability to dominate suppliers/customers, and complex transactions close to period end raising substance-over-form issues.
Why others are wrong
A is wrong because dominance may create opportunity; attitude requires conduct such as aggressive accounting justification, disputes with auditor, unethical values, etc.
C is possible in some cases but not the best answer here; no target pressure is directly given.
D is too broad. Related party transactions may support fraudulent financial reporting risk, not automatically misappropriation.
Note: CA Final Audit Fast Track Batch Starting 5th July onwards! Offline and Online Live + Recorded Back Up. Whatsapp 9313119022 | 2 860 |
| 19 | MCQ 2 of Chapter 2 | 2 212 |
| 20 | AS 240 MCQ 2 of Chapter 2
Kaveri Infra Ltd. has significant related party transactions with entities not audited by the same firm. Several large contracts are entered near year-end and involve complex “substance over form” issues. The promoters dominate supplier negotiations and are able to dictate terms to vendors. However, management has not shown hostility towards the auditor and has provided all requested documents.
Which fraud risk category is MOST directly indicated?
A.
Attitudes/rationalisations, because management dominance itself shows intention to manipulate financial statements.
B.
Opportunities, because related party transactions, complex year-end transactions and ability to dominate suppliers create conditions enabling fraudulent financial reporting.
C.
Incentives/pressures, because year-end transactions generally indicate pressure to meet targets.
D.
Misappropriation of assets, because related party transactions usually indicate diversion of assets. | 2 031 |
