CA Study Notes (Inter, Final & Foundation)

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CA Badshah was appointed as an auditor of T-Series Ltd. He was against making an audit plan, whereas his engagement team was informing his of the benefits of planning. Identify, which of the following is a benefit of planning in the audit of financial statements. A. Helps the auditor to devote appropriate attention to important areas of the audit B. Helps the auditor identify and resolve potential problems on a timely basis C. Facilitates the direction and supervision of engagement team members and the review of their work D. All of the above ═════ ♢.✰.♢ ═════ ❂➸ ℑoin t.me/Mission_CA_Inter ĦΔPP¥ ŞŦỮĐ¥ Ҝ€€P ŞĦΔŘIŇG❤️

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1)Marvin Ltd. is a renowned food chain supplier in a posh area providing restaurant facility along with food delivering. CA. Felix was appointed as an auditor of the company for the Financial Year 2017-18. While examining the books of account of the company, CA. Felix came to know about one of the major expenses of the company i.e. rent expense of Rs. 1,20,000 per month, for which he applied substantive analytical procedure for verification purpose. Explain, how would CA. Felix perform substantive analytical procedure in the given scenario? Options (a) CA. Felix would inspect every single rent invoice per month of Rs. 1,20,000 and verify other elements appropriately. (b) CA. Felix would compare the rental expense of the company with that of another nearby company having corresponding dimensions, for high degree of accuracy. (c) CA. Felix would select the first month rent invoice of Rs. 1,20,000 and appropriately verifying other elements would predict that the rent for the whole year would be Rs. 14,40,000 (i.e. Rs. 1,20,000 * 12). Thereafter, he would compare the actuals with his prediction and follow-up for any fluctuation. (d) (a) and (b), both. ➨ आपकी अपनी चैनल @CA_Study_Notes