(CA Inter)May26/Sep26

Don't leave 💥😎

Bank audit is very important for case study based questions 💥 Funded / non funded SMA account Provision of npa Form of creation of charge ( whether lien / set of/ or others)

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SA 570 GOING CONCERN must do must do 4-6 marks questions expected Focus zone ✅ 💥Example of financial event and conditions that individual or collectively may cast significant doubt on entity ability to continue as a going concern 💥 Objective of auditor regards going concern

Engagement team discussion

Npa ( agriculture advance) Loan grant for short terms nd long term

Auditor duties regarding audit of LLP Engagement letter Minutes book LLP agreement Reporting

Ye wala 3 marks me pahle aa chuka hai Very very important

Returns to be maintained and filed by LLP

LLP 2008 CHAP 9

V.v.v Important 🔥 Must check the concept of Performance Materiality 🔥

Page number 3.54 🤩 Key features of automated environment? 🤩Point auditor should consider to obtain understanding of automated environment? 🤩 Evaluation of Internal control ? 🔥Narrative record 🔥 Checklist 🔥 Internal control ques. 🔥Flow chart 🤩 Limitations of Internal control ?

Smaj me aaye to dekh lena

Must cover this topic 💥 Expecting in MCQ portion!!

Bank audit Mortgage Pledge Set off Assignment Hypothecation Line

Important for MCQ Calculation of drawing power !! Numerical questions ( Bank audit )

SA 610 very very important ✅ Using the work of internal auditor 💥 must do