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Audit documentation SA 230
Favourite question of icai
π Purpose of audit documentation for 5 marks
π Form/ content / extent of audit documentation for 3 masks
Hope you will see one questions out of 2
Be sure ki 5 baje tek 60% portion revision ho Jana chahiye
7 chapter cover out of 11 till 5:15
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₯
