Clear CA with Shubham Keswani
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Clear CA with Shubham Keswani (@clearcawithsk) Ingliz til segmentidagi kanali faol ishtirokchi. Hozirda hamjamiyat 112 145 obunachidan iborat bo'lib, Taʼlim toifasida 1 176-o'rinni va Hindiston mintaqasida 2 255-o'rinni egallagan.
📊 Auditoriya ko‘rsatkichlari va dinamika
невідомо sanasidan buyon loyiha tez o‘sib, 112 145 obunachiga ega bo‘ldi.
01 Avgust, 2026 dagi oxirgi ma’lumotlarga ko‘ra kanal barqaror faollikka ega. Oxirgi 30 kunda obunachilar soni 1 591 ga, so‘nggi 24 soatda esa 69 ga o‘zgardi va umumiy qamrov yuqori darajada qolmoqda.
- Tasdiqlash holati: Tasdiqlanmagan
- Jalb etish (ER): Auditoriya o‘rtacha 25.45% darajada jalb etiladi. Nashrdan keyingi dastlabki 24 soatda kontent odatda umumiy obunachilar sonining 7.28% ini tashkil etuvchi reaksiyalarni to‘playdi.
- Post qamrovi: Har bir post o‘rtacha 28 535 marta ko‘riladi; birinchi sutkada odatda 8 161 ta ko‘rish yig‘iladi.
- Reaksiyalar va o‘zaro ta’sir: Auditoriya faol: har bir postga o‘rtacha 414 ta reaksiya keladi.
- Tematik yo‘nalishlar: Kontent audit, marathon, keswani, shubham, revision kabi asosiy mavzularga jamlangan.
📝 Tavsif va kontent siyosati
Kanal uchun tavsif kiritilmagan.
Yuqori yangilanish chastotasi (oxirgi ma’lumot 02 Avgust, 2026 da olingan) sababli kanal doimo dolzarb va katta qamrovli bo‘lib qoladi. Analitika auditoriya kontent bilan faol hamkorlik qilishini, uni Taʼlim toifasidagi muhim ta’sir nuqtasiga aylantirishini ko‘rsatadi.
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| Sana | Obunachilarni jalb qilish | Esdaliklar | Kanallar | |
| 02 Avgust | +17 | |||
| 01 Avgust | +69 |
Kanal postlari
| 2 | Matn yo'q... | 2 716 |
| 3 | Ovozli xabar | 2 591 |
| 4 | Choose | 2 618 |
| 5 | 5. In conducting an initial audit engagement, the objective of the M/s GDP Associates is to obtain sufficient appropriate audit evidence about whether Opening balances contain misstatements that materially affect the current period's financial statements; and appropriate accounting policies reflected in the opening balances have been consistently applied in the current period's financial statements, or changes thereto are properly accounted for and adequately presented and disclosed in accordance with the applicable financial reporting framework.
The company's prior year financial statements were audited by M/s JK Associates, but the predecessor auditor's report was modified due to the non-disclosure of certain liabilities. The opening balances include significant provisions and carry forward adjustments.
Considering the factors influencing audit procedures for opening balances, which of the following is the most appropriate course of action under relevant Standard on Auditing?
a. Perform audit procedures in prior period to obtain evidence relevant to opening balances or evaluate whether prior period's closing balances have been correctly brought forward.
b. Evaluate the effect of the matter giving rise to modification in the predecessor auditors M/s JK Associates' report, with respect to the current period's financial statements.
c. Assume the opening balances are immaterial since the predecessor auditors, M/s JK Associates issued a modified opinion and focus only on current year's transactions.
d. Accept the accounting policies applied to the opening balances based solely on management's assertion, provided they appear consistent with current period's policies. | 2 704 |
| 6 | Ovozli xabar | 2 102 |
| 7 | Choose | 2 217 |
| 8 | Contd.
Which of the following is the most appropriate for M/s GDP Associates in response to the events that occurred when performing external confirmation procedures to obtain relevant and reliable audit evidence in accordance with relevant Standard on Auditing?
a. The failure to receive a response to a negative confirmation request explicitly indicate receipt by the intended confirming party of the confirmation request or verification of the accuracy of the information contained in the request.
b. Confirming parties also may be more likely to respond indicating their disagreement with a confirmation request when the information in the request is in their favour, and less likely to respond otherwise.
c. Non-response for negative confirmation does not mean that there is some misstatement as negative confirmation request itself is to respond to the auditor only if the confirming party disagrees with the information provided in the request.
d. The auditor shall use negative confirmation requests as the sole substantive audit procedure when he is aware of circumstances or conditions that would cause recipients of negative confirmation requests to disregard such requests. | 2 213 |
| 9 | Q4. As part of audit, to confirm the accounts receivable balances with customers, M/s GDP Associates sends confirmation requests to SYNC Technology Ltd.'s top 50 customers, whose account balances represent 80% of the company's total receivables.
The auditor sends confirmation requests to confirm balances of cash held in bank accounts and outstanding loans with the bank.
The auditor also sends confirmation requests to 200 small suppliers with low-value account balances.
The following events occur during the confirmation process:
1. Out of the 50 positive confirmation requests, 10 responses indicate agreement with the balances, 5 responses indicate discrepancies, and 35 do not respond.
2. One response to a positive confirmation appears unreliable due to discrepancies in the customer's letterhead and inconsistent information.
3. The 100 negative confirmation requests receive no responses.
4. In the case of non-response, the audit firm examined subsequent cash disbursements, email correspondences, and other records like goods received notes. | 1 938 |
| 10 |  Matn yo'q... | 1 904 |
| 11 | Choose | 1 903 |
| 12 | 3. While reviewing the board minutes, the audit team came to know about a lawsuit filed against SCL in January 2026.
A group of retail customers alleged that the company had provided loans by charging interest rates that were not transparently disclosed and were in violation of the RBI's Fair Practices Code.
SCL's internal legal department had prepared a note for the board estimating a financial outcome of up to ₹ 5 crores if the judgment went against the company.
However, the financial statements contained no provision or disclosure for this matter.
Management asserted that their legal advisors believed the probability of an unfavourable outcome was "remote".
Apart from making inquiries with management wherein the management’s assessment of the lawsuit is "remote," which audit procedures should be designed and performed by CA. Mehta?
a. He should discuss the matter with audit committee, expressing concern that management's representation is unreliable and insists on making a provision of ₹5 crores required in the financial statements based on the available evidence and his independent assessment.
b. He should seek direct communication with the entity’s external legal counsel through a letter of inquiry, prepared and sent by management, requesting the entity’s external legal counsel to provide a necessary update on the litigation.
c. He should seek direct communication with the entity’s external legal counsel through a letter of inquiry, prepared by management and sent by the auditor, requesting the entity’s external legal counsel to communicate directly with the auditor.
d. After seeking direct communication with the entity’s external legal, he should independently engage a forensic accountant at the firm's own cost to obtain the evidence against the lawsuit, which should be admissible in the court of law. | 1 988 |
| 13 | Ovozli xabar | 1 950 |
| 14 | Choose | 2 008 |
| 15 | 2. As a part of the audit procedure, the auditors of JMP Limited decided to roll out external confirmation from the 40 Debtors to confirm their year end balance.
However, the management refused the auditors to send the confirmation. After asking the reason for such refusal, auditors concluded that such refusal was unreasonable, and the auditor was also unable to obtain relevant and reliable audit evidence from alternative audit procedures.
In the above given case, what should be the next course of action on the part of auditors of JMP Limited when the auditors conclude that the reason for management’s refusal to allow to send the confirmation to the debtors is unreasonable and the auditor is unable to obtain relevant and reliable audit evidence from alternative audit procedures?
a. Auditor shall communicate the matter with TCWG and also determine the implications for the Audit and Auditor’s opinion in accordance with SA 705.
b. Auditor should have included the reason for refusal by the management and fact of inability to obtain the relevant and reliable audit evidence from alternative audit procedure in the Key Audit Matter Paragraph as per SA 701.
c. Auditor should have included the reason for refusal by the management in the written representation received as per SA 580.
d. Auditor should have included the reason for refusal by the management and fact of inability to obtain the relevant and reliable audit evidence from alternative audit procedure in the Emphasis on Matter Paragraph as per SA 706. | 2 162 |
| 16 | Ovozli xabar | 2 132 |
| 17 | Choose | 2 251 |
| 18 | 1. AB Private Limited, an associate enterprise of JMP Limited, appointed HJK & Co., another firm of chartered accountants located in Rajasthan as a statutory auditor for the first time for the current financial year.
The financial statements of AB Private Limited were audited by its predecessor auditor in the previous financial year.
During the audit of the current financial year, HJK & Co. came across a material misstatement in the opening balance, that affected the current year’s financial statement.
In this regard, the auditor discussed the facts with the management. However, management fails to address or disclose this adequately in the current year's financial statement.
In the above given case, what should be the course of the action on the part of HJK & Co., when they found material misstatement that has not been accurately accounted or presented or disclosed in the financial statement of current year?
a. HJK & Co. should express a qualified opinion or an adverse opinion, as appropriate, in accordance with SA 705(Revised).
b. HJK & Co. should not pay attention to the material misstatement found in the opening balance, since they were not auditors for the previous financial year.
c. HJK & Co. should take such matter in the written representation received from the management and no need to report such fact in audit report.
d. HJK & Co. should disclose such a fact in the Emphasis of Matter paragraph section in the audit report. | 2 796 |
| 19 | MCQs at 9:45 pm | 2 916 |
| 20 |  Matn yo'q... | 7 564 |
